2019 (2) TMI 1313

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..... dvocate ORDER PER: S.K.MOHANTY Revenue has filed this appeal against the impugned order dated 16.03.2011 passed by the Commissioner of Customs (General), Mumbai. 2. Brief facts of the case are that the respondent herein is a CHA and had been granted extension under Regulation 10(2) of the CHALR, 1984 (Now Regulation 9(2) of CHALR, 2004) to transact CHA business in Mumbai Customs on the basis o .....

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..... dated 29.11.2010, stating inter alia that the charges leveled against the respondent cannot be proved, in absence of any plausible evidence of misuse of the CHA license. Based on the report submitted by the investigating officer, the Learned Adjudicating Authority vide the impugned order dated 16.03.2011 has dropped all the charges leveled against the respondent. Feeling aggrieved with impugned or .....

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..... Tri. Mumbai). The Tribunal has held that the right to prefer an appeal to the Tribunal under Section 129A of the Act against an order passed under CHALR, 2004 is only available to the CHA and Revenue cannot question maintainability of the order passed under such Regulations. 5. In view of the settled position of law, we do not find any merits in the appeal filed by Revenue and accordingly, the sa .....

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