TMI Blog2017 (5) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms house agents in the face of specific and deliberate non-inclusion of such contingency in section 146 of Customs Act, 1962 and the Regulations framed thereunder. There is no such provision for review in the Customs House Agents Licencing Regulations, 1984 - appeal rejected - decided against Revenue. - C/203/2006 - A/86830/17/CB - Dated:- 7-4-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri DK Sinha, Assistant Commissioner (AR) for appellants Shri NS Patel, Advocate for respondent ORDER Per: C J Mathew Appeal is filed by Commissioner of Customs (General), Mumbai against his own order no.02/2005 dated 9th February 2005 and on the directions of Committee of Chief Commissioners constituted under section 129A (1B) of Customs Act, 1962 to exercise, in accordance with section 129D (1) of Customs Act, 1962, the power to review orders of Commissioners of Customs in the capacity of adjudicating authority. The review committee opposes the revocation of suspension of the customs house agent licence of M/s Mukadam Freight Systems Pvt Ltd by Commissioner of Customs (General) in the impugned order. 2. The licen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 129D of Customs Act, 1962. For it is the exercise of that power that the proceedings leading to the present appeal before us has come about. Such a determination is warranted because such appeals emanate from dropping of proceedings and its remedial efficacy, considering the elapse of time before such appeals are ordinarily listed for disposal, is questionable enough to render it a sheer waste. In terms of section 129D, the Committee of Chief Commissioners is empowered to Section 129 D Power of Committee of Chief Commissioners of Customs or Commissioner of Customs to pass certain orders.- (1) The Committee of Chief Commissioners of Customs may, of its own motion, call for and examine the record of any proceeding in which a Commissioner of Customs as an adjudicating authority has passed any decision or order under this Act for the purpose of satisfying itself as to the legality or propriety of any such decision or order and may, by order, direct such Commissioner or any other Commissioner to apply to the Appellate Tribunal or, as the case may be, the Customs and Excise Revenues Appellate Tribunal established under section 3 of the Customs and Excise Revenues ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r; (c) the qualifications of persons who may apply for a licence and the qualifications of persons to be employed by a licensee to assist him in his work as an agent; (d) the restrictions and conditions (including the furnishing of security by the licensee) subject to which a licence may be granted; (e) the circumstances in which a licence may be suspended or revoked; and (f) the appeals, if any, against an order of suspension or revocation of a licence, and the period within which such appeals shall be filed. makes this abundantly clear. The penal provision in the Regulations admits of three detriments and no other. The appeal provision is specific in stipulating that Regulation 23. Procedure for suspending or revoking licence under Regulation xxxxxx (8) Any Custom House Agent aggrieved by any decision or order passed under regulation 21 or sub-regulation (7) of regulation 23, may appeal under section 129A of the Customs Act, 1962, to the Customs and Central Excise Gold (Control) Appellate Tribunal established under section 129(1) of Customs Act, 1962. 8. The Regulations vest the authority to bring into being, and erase out of exis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ought to be proceeded against is served with charges, and supporting evidence thereof, which is subject to an enquiry as a pre-requisite for imposition of penalties. There is no scope for insinuating any higher authority to exercise superintendence over the appointing authority. 11. In terms of Custom House Agents Licensing Regulations, 1984 (which we are concerned with in the present instance), the power to license is vested in the Commissioner of Customs. That authority is, therefore, the master to whom the agent owes its existence. It is the Commissioner of Customs who is responsible for the operation and functioning of the Customs House and any detriment to efficient functioning of the Customs House will ultimately reflect on that authority. There is no other authority more concerned with weeding out of unacceptable elements and, therefore, there is no cause for any other authority to sit in judgement on the decision of a Commissioner that continued operation of licencee is detrimental to the functioning of the Customs House. 12. It cannot be said that revenue collection stands on that very footing. Levy of duties and the intent of the law relating to collection of reve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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