TaxTMI 
TaxTMI 
2026 (2) TMI 551
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....accorded to the appellant under the provisions of the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 [the 2010 Regulations] has been revoked. The order also forfeits the security amount deposited by the appellant at the time of issuing of the registration and also imposes a penalty under regulation 14 of the 2010 Regulations. 2. It transpires from the records that against the said order of the Commissioner, the appellant made a representation to the Chief Commissioner of Customs under regulation 13(2) of the 2010 Regulations and this representation has been rejected by the Chief Commissioner by an order dated 09.09.2024. This order of the Chief Commissioner has not been assailed in this appeal. 3....
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....ulation 6 deals with 'Clearance of Export Goods'. Registration of a person is contemplated under Regulation 10. Regulation 12 deals with 'Obligations of Authorised Courier'. Regulation 13 deals with 'Suspension or Revocation of Registration of Authorised Courier'. Regulation 13 is reproduced below: "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 comp....
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....hief Commissioner of Customs shall, after providing the opportunity of being heard to the parties concerned, dispose of the representation as expeditiously as may be possible." 9. It is seen from regulation 13(2) that any Authorised Courier or the officer of Customs authorized by the Chief Commissioner of Customs in this behalf, if aggrieved by the order of the Commissioner of Customs passed under sub-regulation (1), may represent to the Chief Commissioner in writing against such an order within sixty days of communication of the order to the Authorized Courier, and the Chief Commissioner of Customs shall, after providing opportunity of being heard to the parties concerned, dispose of the representation as expeditiously as may be possibl....
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....hich reliance has been placed by the learned consultant for the appellant, provides that any person aggrieved by a decision or order passed by the Commissioner of Customs as an adjudicating authority may file an appeal to this Tribunal. Adjudicating authority has been defined in section 2(1) of the Customs Act to mean any authority competent to pass an order or decision under the Customs Act but does not include the Board, Commissioner (Appeals) or the Appellate Tribunal. Thus, what is contemplated under section 129A (1)(a) of the Customs Act is that an appeal can be filed before the Tribunal against the decision of an adjudicating authority, which means an authority which has taken decision under the provisions of the Customs Act. 15. I....
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.... clearly transpires that if an appeal by a Customs Broker could be filed under section 129A of the Customs Act, there was no necessity of providing in regulation 19 of the 2018 Regulations that an appeal can be filed before the Tribunal under section 129A of the Customs Act. 20. On the other hand, as noticed above, a representation can be filed by the Authorized Courier against an order passed under regulation 13(1) of the 2010 Regulations either suspending the registration or revoking the registration. 21. The appeal is a creature of the Statute and it can be filed only if the Statute permits. In the present case, as noticed above, 2010 Regulations do not permit of an appeal to be filed before the Tribunal even otherwise. Section 129....