TaxTMI 
TaxTMI 
2018 (11) TMI 242
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....e - for the respondent ORDER Per Mrs. Archana Wadhwa: Being aggrieved with the order passed by the Commissioner vide which he has revoked the suspension of CHA under CBLR, 2013, Revenue has filed the present appeal. 2. The ld. Advocate appearing for the respondent raises a preliminary objection as regards the maintainability of the appeal. By drawing our attention to various decisions, it stan....
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.... considered the said fact and has observed as under:- "6. The ld. counsel for the respondent raises a preliminary objection. He submits that the appeal is not maintainable inasmuch as no appeal of the department would lie to this Tribunal against any order passed by the Commissioner of Customs under Regulation 23(7) of the CHALR, 1984. In this connection, he relies on the Tribunal's decision in ....
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....v. Union of India [2009 (238) E.L.T. 217 (Bom.), the Commissioner had rejected the CHA's application for renewal of licence. Against the Commissioner's order, the CHA preferred an appeal to the Tribunal and the same was rejected. The Writ Petition filed by the CHA before the Hon'ble High Court against the Commissioner's order was also dismissed. The Hon'ble High Court upheld the Tribunal's order h....
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....r Sec. 129A of the Customs Act, 1962 against an order passed under Regulation 21 or 23 is available only to the CHA. I, therefore, uphold the preliminary objection and hence dismiss the Revenue appeal as not maintainable." 6. Learned DR appearing for the Revenue has not shown us any contra decision of the Tribunal passed in terms of CHA Licensing Regulation laying down to the contrary. The AR's r....