TaxTMI 
TaxTMI 
2019 (5) TMI 523
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....cation for stay of operation of the impugned order. 2. The ld. Counsel appearing on behalf of the respondent took the preliminary objection that the appeal is not maintainable against the proceedings dropped by the Commissioner of Customs in the impugned order in terms of Regulation 21 of Customs Brokers Licensing Regulations, 2013 stating that against the order of Commissioner of Customs or Principal Commissioner of Customs, appeal can be preferred by only Customs Broker or 'F' Card holder if they are aggrieved by any order passed by the Commissioner of Customs. Admittedly, in this case, the Revenue has filed the appeal. As there is no provision under Customs Brokers Licensing Regulations, 2013 to file appeal by the Revenue, therefore, ....
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..... He also relied on the Larger Bench decision of this Tribunal in the case of Gaurav Pharma Ltd. vs. Commissioner of Central Excise & Service Tax, Rohtak, Delhi reported in 2015 (326) ELT 561 (Tri. - LB) to say that appeal is maintainable before this Tribunal. He also relied on the decision of the Hon'ble Apex Court in the case of St. Johns Teachers Training Institute vs. Regional Director, National Counsel for Teacher Education in Civil Appeal No.1068/2003 vide judgement dated 07.02.2003 to say that regulations made under power conferred by statute are supporting legislation and have the force and effect if validly made. Therefore, he submits that the objection raised by ld. Counsel for the respondent is to be turned down. 5. Heard the ....
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....ct to special circumstances. Delegated legislation permits utilisation of experience and consultation with interests affected by the practical operation of statutes. Rules and Regulations made by reason of the specific power conferred by the Statutes to make Rules and Regulations establish the pattern of conduct to be followed. Regulations are in aid of enforcement of the provisions of the Statute. The process of legislation by departmental Regulations saves time and is intended to deal with local variations and the power to legislate by statutory instrument in the form of Rules and Regulations is conferred by Parliament. The main justification for delegated legislation is that the legislature being over burdened and the needs of the modern....
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.... which is extracted herein below:- "21. Appeal by Customs Broker.- A Customs Broker, who is aggrieved by any order passed by the Commissioner of Customs under these regulations, may prefer an appeal under section 129A of the Act to the Customs, Central Excise and Service Tax Appellate Tribunal established under sub-section (1) of section 129 of the Act." 7.3 We further take note of the fact that these Regulations have been framed in terms of Section 146 (2) of the Customs Act, 1962. The said provision is extracted below:- "SECTION ^14[146. Licence for customs brokers - (1) No person shall carry on business as a customs broker relating to the entry or departure of a conveyance or the import or export of goods at any cust....
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....ainst the customs broker has been dropped by the impugned order by the Commissioner of Customs. An identical issue has been examined by this Tribunal in the case of CCE, (Import & General), New Delhi vs. PSB Logistics Pvt. Ltd. (supra), wherein this Tribunal after considering the decision of the Larger Bench of this Tribunal in the case of Gaurav Pharma (Supra) relied upon by the ld. A.R. observed as under:- "4. We have heard both the sides and perused the appeal records. First, we consider the admissibility of the appeal by the Revenue. We note that the Tribunal as well as High Court in various decisions reported : CC (General), Mumbai vs. JAC Enterprises - 2016 (334) E.L.T. 89 (Tri. - Mumbai), CC, Mumbai vs. Impex Clearing & Ship....
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....e in the CHALR, 2004 for both the parties it will follow that general principles of Customs Act shall automatically be applied. In other words, the appeal remedy having been contained in the regulation itself are to be interpreted. The Tribunal in various decisions mentioned above, held that the Revenue cannot file appeal against the order of the Commissioner issued under CHALR, 2004. Following the ratio of the said decisions, we find that the present appeal is not maintainable." 7.5 Further, in the case of Thakkar Shipping Agency also this Tribunal has examined the issue and observed as under:- "5.1 We find that CHALR, 1984, did not provide for filing of an appeal by the department against an order passed by the Commissioner un....