2025 (9) TMI 1064

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..../2020 dated 21.02.2021 for revocating the said license. III. The Order-in-Original No. 02/2021-22 dated 17.09.2021 passed by the Principal Chief Commissioner of Customs, New Custom House, New Delhi, upholding the revocation of the appellant's courier license. 2. The facts succinctly which culminated into those orders are that appellant was holding the courier registration in terms of Regulation 10 of Courier Imports and Exports (Electronics Declaration and Processing) Regulations, 2010 hereinafter referred as CIER 2010. Based on the specific intelligence, the export consignments covered under master Airway Bill No. 09885337136 attempted to be exported through appellant were intercepted and examined. The goods found were prohibit....

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....ncipal Chief Commissioner of Customs. In view of the said preliminary objection vis-à-vis maintainability of the present appeal. We have perused Section 129 of the Customs Act, which reads as follows: "129A. Appeals to the Appellate Tribunal (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order- (a) a decision or order passed by the [Principal Commissioner of Customs or Commissioner of Customs) as an adjudicating authority; (b) an order passed by the [Commissioner (Appeals)] under section 128-A; (c) an order passed by the Board or the [Appellate Commissioner of Customs] under section 128, as it stood immediately before the appointed....

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....it reads as follows: "13. Suspension or revocation of registration of authorised courier. - (1) The Commissioner of Customs may revoke the registration of an Authorised Courier and also pass an order for forfeiture of security on any of the following grounds namely:- (a) failure of the Authorised Courier to comply with any of the conditions of the bond executed by him under regulation 11; (b) failure of the Authorised Courier to comply with any of the provisions of these regulations; (c) misconduct on the part of Authorised Courier whether within the jurisdiction of the said Commissioner or anywhere else, which in the opinion of the Commissioner renders him unfit to transact any business in the Customs ai....