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2016 (3) TMI 379 - CESTAT MUMBAI

2016 (3) TMI 379 - CESTAT MUMBAI - 2016 (332) E.L.T. 147 (Tri. - Mumbai) - Maintainability - CHALR license - Rejection of application for New Custom Broker Licence - Held that:- the working of Custom House Agent/Customs Broker is regulated under self contained regulation i.e. Customs House Agent Licensing Regulation, 2004 and from 2013, Customs Broker Licensing Regulations, 2013. Section 146 in particular clause (g) of sub-section (2), it is provided that the regulation which is made by the Boar .....

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e appeal before this Tribunal under Section 129A. - Decided against the appellant - Appeal No. C/86138/15, C/85851, 85855 & 85952/15, C/EH/93769/15 - Final Order Nos. A/3475-3478/2015-WZB/CB - Dated:- 16-10-2015 - P S Pruthi, Member (T) And Ramesh Nair, Member (J) For the Appellant : Shri Anil Balani And Shri A K Prabhakar, Advs For the Respondent : Shri D K Sinha, Astt Commissioner (AR) And Shri M K Sarangi, Joint Commissioner, (AR) ORDER Per Ramesh Nair These appeals are directed against order .....

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ni submits that order of rejection of application of New Custom Broker Licence is an adjudication order and as per Section 129 A of Customs Act, 1962, any order passed by the Commissioner as Adjudicating Authority is appealable before this Tribunal. He submits that in Section 129A there is no bar in filing appeal to a particular nature of cases. The term used in Section 129A is that any person aggrieved by, amongst other, any decision or order passed by Commissioner of Customs as Adjudicating Au .....

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ms [2015 (315) ELT 27 (Del.)]. (b) Union of India Vs. Kantilal Nanalal Jain [1990(45) ELT 235 A (Bom.)] (c) Mahindra & Mahindra Ltd. Bombay Vs. Collector of Central Excise, Bombay [1988 (33)E.L.T. 517 (Tribunal)]. (d) Vaz Forwarding Pvt Ltd. Vs. Collector of Customs [1990 (48) ELT 477 (Tribunal)] (e) Ramaans Total Logistics Pvt. Ltd. Vs. Commr. Of Cus. (Prev)., Jamnagar [2014 (307) ELT 299 (Tri. Ahmd.)] (f) Salma Shakti Vs. Commr. Of Cus. (Preventive), Lucknow [2012 (280) ELT 113 (Tri. Del.) .....

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om House Agent Licensing Regulation (CHARL), 1984 there was provision that aggrieved person against order of the Collector of Customs may represent to the Central Board of Excise and Customs, therefore in the present provision under CBLR, 2013 even though it is presumed that no specific provision for appeal since in the present provision there is no representation lies before the Central Board of Excise, only remedy lies is appeal to this appellate Tribunal for this reason also this Tribunal has .....

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ere is no provision for appeal against rejection of application for New Customs Broker Licence. As per Section 146 even CBEC is vested with power to make regulation only in respect of appeal against the revocation and suspension of the license. He further submits that as per Customs House Agent Licensing Regulations, 2004 and also under Custom Broker Licensing Regulations, 2013, the person can file appeal against any decision or order passed under Regulation must be an existing Custom House Agen .....

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ioner of Customs (Import) Custom House, Chennai Vs. M/s. N.T. Ramarao - 2015-TIOL-1557-HC-MAD-CUS. (b) A.S. Vasan & Sons Vs. Union of India [2009 (238) E.L.T. 217 (Bom.)] (c) A.S. Vasan & Sons Vs. Commissioner of Customs (General, Mumbai [2008 (230) E.L.T. 374 (Tri. Mumbai)]. (d) S.R. Sale & Co. Vs. Commissioner of Customs (General), Mumbai [2013 (295) E.L.T. 653 (Bom)]. (e) Tass Clearing Services P. Ltd. Vs. Commr. Of Cus. & C.Ex. Hyderabad-II [2009 (238) E.L.T. 671 (Tri. Bang.) .....

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, 2004 and from 2013, Customs Broker Licensing Regulations, 2013. These regulations provides even for appeal provision also. The regulations was made under Section 146 of the Customs Act, 1962 which is reproduced below- SECTION 146. Licence for customs brokers. - (1) No person shall carry on business as a customs broker relating to the entry or departure of a conveyance or the import or export of goods at any customs station unless such person holds a licence granted in this behalf in accordance .....

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as a customs broker; (d) the manner of conducting the examination; (e) the restrictions and conditions (including the furnishing of security by the licensee) subject to which a licence may be granted; (f) the circumstances in which a licence may be suspended or revoked, and (g) the appeals, if any, against an order of suspension or revocation of a licence, and the period within which such appeal may be filed.] From above Section 146 in particular clause (g) of sub-section (2), it is provided tha .....

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censing Regulation, 2013 it is provided as under: 22. Procedure for suspending or revoking licence under Regulation. (1) The Commissioner of Customs shall issue a notice in writing to the Customs House Agent within ninety days from the date of receipt of offence report, stating the grounds on which it is proposed to suspend or revoke the licence and requiring the said Customs House Agent to submit within thirty days, to the Deputy Commissioner of Customs or Assistant Commissioner of Customs nomi .....

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ip;…….. (5) At the conclusion of the inquiry, the Deputy Commissioner of Customs or Assistant Commissioner of Customs shall prepare a report of the inquiry recording his findings and submit his report within ninety days from the date of issue of a notice under sub-regulation (1). (6) …………….. (7) The Commissioner of Customs shall, after considering the report of the inquiry and the representation thereon, if any, made by the Customs House Agent, pa .....

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. CUSTOMS BROKERS LICENSING REGULATIONS, 2013 21. Appeal by Customs Broker.- A Customs Broker, who is aggrieved by any order passed by the Commissioner of Customs under these regulations, may prefer an appeal under section 129A of the Act to the Customs, Central Excise and Service Tax Appellate Tribunal established under sub-section (1) of section 129 of the Act . From the above CHALR, 2004 in terms of Regulation 22(8) appeal lies against any decision or order passed under Regulation 20 or sub r .....

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ccording to which only 'Custom Broker' who is aggrieved by any order passed by Principal Commissioner of Customs or Commissioner of Customs as the case may be under Regulations can file appeal before this Tribunal. Since the appellant's application for New Custom Broker Licence has been rejected, appellant has not attained the status of Custom Broker, therefore appellant is not eligible to file appeal before this Tribunal under Section 129A. As regard the contention of the appellant .....

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provided under Section 129A. If "any person" is allowed to act under the Regulation then whole purpose of CBLR shall be redundant therefore we are of the view that when Regulation 21 of CBLR, 2013 and also Regulation 22(8) of CHALR, 2004 person has been specified who is eligible to file the appeal i.e. Custom House Agent/Custom Broker then any person other than such status holder is not eligible for filing appeal against any order. In the present case the appellants have applied for N .....

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