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2017 (11) TMI 553 - AT - CustomsMaintainability of appeal of Revenue - appealable order before Tribunal - Held that: - It is clear that CHALR, 2004 specifically provided an appellate remedy for the aggrieved CHA against the action by the Licensing Authority. No provision has been made for Revenue for appeal. In case no provision for appeal has been made in the CHALR, 2004 for both the parties it will follow that general principles of Customs Act shall automatically be applied - The Tribunal in various decisions, held that the Revenue cannot file appeal against the order of the Commissioner issued under CHALR, 2004. Forfeiture of security deposit - violation of provisions of CHALR 2004 - Held that: - the proceedings resulting in the impugned order were badly delayed by more than three years which also makes the order without jurisdiction. The time limit prescribed under CHALR, 2004 is to be strictly followed by the Licensing Authority. Appeal dismissed being not maintainable.
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