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M/s Unique Logistic Solutions (I) Pvt. Ltd. Versus Commissioner of Customs (ACC & Import) , Mumbai

2015 (11) TMI 1332 - CESTAT MUMBAI

Maintainability of appeal - aggrieved by the administrative action of the Ld. Commissioner appointing the officers for inquiry. - Held that:- it is an order for appointment of officers and the appellant cannot be aggrieved by the administrative action of the Ld. Commissioner appointing the officers for inquiry. - under the said provision, a notice shall be issued by Commissioner of Customs. In the present case also it is the notice in terms of Regulation 20(1) was issued and there is no provisio .....

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nst which is not maintainable before this Tribunal. Under the CBLR, 2013, appeal can be filed only against the order of suspension or revocation of CBLR in terms of Sec. 146(2)(g) of Customs Act, 1962. Since in the present case, neither any order for suspension or revocation of the License was passed, the present appeal is not maintainable on this count also. We make further clear that the appellant has liberty to file appeal as and when any final order is passed after inquiry, therefore at this .....

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No. S/8-92/2014-15(CBS)178 dated 24.04.2015 passed by the Commissioner of Customs (General), Mumbai, wherein the Commissioner has appointed an officer in the rank of Assistant Commissioner of Customs as an Inquiry Commissioner to inquire the case of Customs Broker M/s Unique Logistics Solutions (I) Pvt. Ltd. 2. On the preliminary query from the bench that whether appeal is maintainable under the impugned order, Shri C. Subba Reddy, Ld. Counsel for the appellant submits that the impugned order is .....

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s that the impugned order was passed under CBLR, 2013 and the said Regulation was made under Sec. 146 of Customs Act. Therefore, the order is appealable before this Tribunal. He submits that by the impugned order for initiation of inquiry, the Inquiry Officer was appointed whereas Regulation 20 of CBLR, 2013 provides 90 days for initiation of inquiry from the date of receipt of the offence report. In the present case the offence case was investigated in 2011 and show cause notice proposing penal .....

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intainable as no appealable order was passed. He submits that the Commissioner has issued a notice to the appellant intimating the initiation of inquiry against them and appointment of Inquiry Officer vide notice dated 24.04.2015. He submits that the order against which the appeal was preferred is not an adjudication order, but it is an administrative order for appointment of Inquiry Officer and Presenting Officer. The order was addressed to said officers and the copy was marked to the appellant .....

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Commissioner of Customs (General), Mumbai 2013 (295) ELT 653 (Bom.) 4. We have carefully considered the submissions made by both the sides. Today the matter is listed for maintainability. We find that the appellant has filed appeal against an order dated 24.04.2015 which is reproduced below: From the above order, it is clearly observed that this order was issued only for appointment of the Inquiry Officer and the Presenting Officer for inquiry of a case against the appellant. It is also noticed .....

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a notice for holding an inquiry against the appellant. The appeal can be filed only against an adjudication order whereas this notice cannot be treated as adjudication order. Therefore, no appeal lies before this Tribunal against the said notice. 6. We have gone through the Regulation 20 of CBLR, 2013 which is reproduced below: Regulation 20 (1) The Commissioner of Customs shall issue a notice in writing to the Customs Broker within a period of ninety days from the date of receipt of an offence .....

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