Home Case Index All Cases Customs Customs + AT Customs - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 523 - CESTAT NEW DELHICustoms Broker License - Right of revenue to file an appeal - appeal against the proceedings dropped by the Commissioner of Customs in the impugned order in terms of Regulation 21 of Customs Brokers Licensing Regulations, 2013 - Whether an appeal filed by the Revenue is maintainable under Section 129A of the Customs Act against the Order of Commissioner of Customs passed under Customs Brokers Licensing Regulations or not? HELD THAT:- As per Section 146 (2) of the Customs Act, 1962, the Legislature have empowered the broad the procedure of appeal to be filed against an order of suspension of revocation of license. Admittedly, as per the said provisions, an appeal can be filed before this Tribunal against the revocation of Customs Broker License and it is not the case of revocation of suspension of Customs Broker Licenses. In fact, the proceedings initiated against 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. [ 2017 (11) TMI 553 - CESTAT NEW DELHI ], wherein this Tribunal has held that Revenue cannot file appeal against the order of the Commissioner issued under CHALR, 2004. The appeal is not maintainable against the impugned order before this Tribunal - Appeal dismissed.
|