AI Drafter 
TaxTMI 
TaxTMI 
2022 (10) TMI 752
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....ibunal has rejected the appeal of the revenue on the ground that the appeal preferred under Section 129A of the Customs Act, 1962 [in short, 'the Act'] is not maintainable. It is on account of this reason that revenue has come up in appeal to this Court. 3. The record shows that the respondent, who is a Customs Broker had his licence suspended on 09/12.02.2018 on account of the infraction noted by the revenue while clearing the subject goods (i.e., spare parts of LED TVs) against Bill of Entry No. 4354306 dated 11.12.2017. This Bill of Entry was filed by the respondent at ICD, Sonipat. It is this, which led to the examination of the consignment, and thereafter, as noticed above, suspension of the respondent's licence on 09/12.02.2018. ....
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....e, our attention has been drawn by Mr Singh to Clause (a) of sub-Section 1 of Section 129A of the Act. 5. In this context, the revenue has proposed the following questions of law: "(i) Whether Regulation 21 of the Customs Broker Licensing Regulations, 2013 prohibits an appeal by the revenue department in case it were aggrieved of an order passed under the said Regulations? (ii) Whether the learned CESTAT did not err in holding that the appeal filed by the appellant before it under Section 129A of the Customs Act, 1962 was not maintainable in view of Regulation 21 of the Customs Broker Licensing Regulations, 2013?" 6. On the other hand, Mr Mohd. Faraz Anees, who appears on behalf of the respondent, has contended to th....
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....IC in exercise of powers vested in it under Section 146(2) (g) of the Act. The provision of appeal provided under Regulation 21 of the 2013 Regulations is aligned with subclause (g) of sub-section (2) of Section 146. For the sake of convenience, the said provision along with Regulation 21 is set forth after: Section 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 customs station unless such person holds a licence granted in this behalf in accordance with the regulations. (2) The Board may make regulations for the purpose of carrying out the provisions of this section and, in particu....
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....or revocation of licence and the period within which such appeals may be filed. 12. It is required to be noticed that sub-section (1) of Section 146 makes it clear the business of Custom Broker can be carried out only if the said person has a licence which is granted in accordance with the Regulations. 12.1 The language of sub-section (1) of Section 146 seems to suggest that although, a licence could be issued for one or more customs stations, the licence must indicate the customs station (s) for which it would operate. 13. Furthermore, the Board is, as noticed hereinabove, empowered to frame regulations for taking forward the intent of sub-section (1) of Section 146 and in this context, it is also empowered to provide for appeals,....
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....the aggrieved party preferred an appeal to the Tribunal. The Tribunal rejected the appeal on the ground that it was not maintainable under the provisions of Section 129A of the Act. Against the order of the Tribunal a statutory appeal was preferred to the Bombay High Court. 14.1 The Division Bench of the Bombay High Court sustained the order of the Tribunal and dismissed the appeal. The argument advanced before the Bombay High Court proceeded on same lines as what has been put forth before us by Mr Singh, which is that the expression "any person aggrieved" should, in essence, allow for an appeal to be filed by the unsuccessful applicant i.e., an applicant whose application for a new licence was rejected. The Division Bench of the Bombay ....
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....neral proposition that appeals lie only against adjudicatory orders. This Court is not concerned with the validity of Regulation 21 as it apparently exceeds the remedy of Section 129A of the Customs Act which is strictly confined to providing for appeals against adjudicatory orders. A salient and long settled principle of law is that appeal is a mandate of Statute. Unless the controlling parent enactment is expressed - or by force of necessary implication, it can be inevitably interfered with the subject mailer of a particular dispute, is appealable, appeals cannot be claimed as a mailer of right. In these circumstances, that the order of the Commissioner was styled as an order-in-original or even that it mistakenly pointed to an appellate ....