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2014 (4) TMI 16 - AT - CustomsProhibition to function as a Customs Broker within his jurisdiction - Regulation 23 of CBLR, 2013 - Held that:- Clause (f) of sub-section (2) deals with the appeals. The said section specifically says that appeal against an order of suspension or revocation of a licence is only admissible if the Regulations so provide. Thus, there is no specific provision for provided in the Regulations to hear an appeal against an order of prohibition. Therefore, so long as the section 146(2) does not provide for appeal against an order of prohibition, it cannot be presumed that CBLR, 2013 provides for an appeal against the order of prohibition to be heard by this Tribunal. The entire CBLR, 2013 has been framed under the powers conferred under section 146(2). Therefore, the provisions of CBLR, 2013 cannot be interpreted in such a way so as to override the provisions of section 146(2). In this view of the matter, we are of the considered view that the appeal against the order of prohibition does not lie before this Tribunal. Accordingly, the same is dismissed as not maintainable - Decided against assessee.
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