TaxTMI 
TaxTMI 
2026 (7) TMI 363
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....er registration of the appellant, being valid upto 05.02.2027, is being restored. However, the security amount deposited at the time of issuance of the said registration is ordered to be forfeited and the penalty has also been imposed on the appellant. 2. The maintainability of the present appeal is objected on behalf of the department, while relying upon section 129A of the Customs Act, 1962 [the Customs Act] it has been submitted by learned departmental representative that order passed by the Principal Chief Commissioner of Customs does not find any mention in the subclauses of the said section 129A of the Customs Act, in accordance whereof the appeals to the present Tribunal, are allowed to be filed. Learned departmental representativ....
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....hief Commissioner of Customs, Zone II, Nhava Sheva [Final Order No. 86087-86090/2025 in Customs Appeal No. 86661 of 2025 dated 15.07.2025] has also been relied upon with the similar findings as rendered by the High Court of Telangana. Learned counsel further submitted that the decisions relied upon by learned departmental representative have not dealt with the decision of Khan Sadaf (supra). Since Principal Chief Commissioner is held to be an adjudicating authority in terms of section 129A of the Customs Act, that the appeal is very well maintainable. The appeal is prayed to be heard on merits. 4. Having heard both the parties, perusing the decisions relied upon by the respective parties, it is observed that this Tribunal, rather the sam....
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....ntation to the Chief Commissioner by the Authorized Courier against the order of the Commissioner passed under regulation 13(1) of the 2010 Regulations. Regulation 13(1) deals with revocation of the registration of an Authorized Courier and also for forfeiture of security. Section 158 of the Customs Act also gives power to the Board to provide for imposition of penalty upon any person who contravenes any of the provisions of the 2010 Regulations. 14. Section 129A of the Customs Act, on which 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....
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....ssioner. 19. In this connection, it would also be pertinent to refer to the Customs Brokers Licensing Regulations, 20185, which have been framed under section 146(2) of the Customs Act. Under Regulation 19 of the 2018 Regulations, a Customs Broker or a F-Card holder who is aggrieved by any order passed by the Principal Commissioner of Customs or Commissioner of Customs under Regulation 16 or Regulation 17 may prefer an appeal under section 129A of the Customs Act to this Tribunal. It, therefore, 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 unde....