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2019 (12) TMI 1073 - KARNATAKA HIGH COURTSuspension of CHA License - Right to appeal - right of Department to file an appeal against the order passed by the Commissioner under the provisions of the Customs House Agents Licensing Regulations, 2004 - Regulation 22(8) of the CHALR, 2004 - Section 129A and 129D of the Customs Act, 1962 - HELD THAT:- As could be seen Section-129A of the Customs Act, provides for a substantial right of appeal. The right of appeal cannot be taken away or curtailed, since the Regulations have been framed under the Act. The Regulations cannot stipulate conditions or procedures contrary to those stated in the Act. The Regulations are intended only to instruct on the applicability of the Act. It cannot grant or reduce what has been granted or otherwise by the Act. Even otherwise, the Regulations for the Customs Act, does not speak about the applicability or otherwise of Section-129A of the Customs Act. Therefore, the provisions contained under Section-129A of the Customs Act must prevail over the Regulations. Even otherwise, the Regulations do not prohibit the Revenue from challenging the order. When this court has already taken a view that the order passed under Regulation 23 of the Regulations of 2013 is an appealable order under Section 129A of the Act read with Regulation 21 of the Regulations of 2013, the Appellate Authority, without considering the law laid down by this court in the aforesaid judgments, has committed an error in rejecting the appeal on the ground that no appeal can be filed by the Revenue against the order passed by the Commissioner of Customs. The findings of the Appellate Authority is contrary to the law. The appeal filed by the Revenue is maintainable under Section 129A of the Act read with Regulation 21 of the Regulations of 2013. Accordingly, the substantial questions of law are answered in favour of the Revenue.
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