2019 (4) TMI 186

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....DC (AR) For the Appellant Shri B.R. Tripathi, Advocate For the Respondent ORDER Per Madhu Mohan Damodhar The Revenue is in appeal against the order of the Commissioner of Customs, Chennai-VIII imposing penalty of Rs. 50,000/- and ordering for forfeiture of security deposit of Rs. 50,000/- on the Customs Broker M/s. Trishiv Logistics Pvt. Ltd. (hereinafter referred to as CB). The applicatio....

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.... revocation of the licence as per the said Regulation. Hence the licence should also have been revoked along with forfeiture of security deposit. 3.1 On the other hand, Ld. Advocate Shri B.R. Tripathi submitted that he has technical objection to the appeal of Revenue. 3.2 He draws our attention to Regulation 21 of the CBLR 2013 whereby only a Customs Broker aggrieved by any order of the Commissi....

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.... (T) He submits he will file copies of above case laws to the Bench as well as to Ld. A.R. shortly. 4. In response to the technical objection raised by the Ld. Advocate, Ld. A.R submits that notwithstanding the provisions of Regulation 21 of the CBLR 2013, under Section 129D of the Customs Act, 1962 the Committee of Chief Commissioners are fully empowered to review an order or decision for filin....