TMI Blog2020 (11) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... an authorized courier and also order for forfeiture of security; Regulation 14(2) provides for an opportunity to the aggrieved courier or an authorised officer of customs to represent before the Principal Chief Commissioner of Customs or Chief Commissioner of Customs if aggrieved by an order passed under Regulation 14(1). Thus, the remedy provided under Regulation 14(2) is by way of a representation to the higher authority. Remedy of appeal to the CESTAT is provided under section 129A of the Customs Act i.e., by the parent enactment. This right of appeal is a substantive right of an aggrieved person. It is not a matter of procedure but is a vested right conferred by the statute. Being a statutory right, it can only be circumscribed by the conditions of the statute granting it. On the other hand, an additional remedy of making representation to the higher authority is provided under Regulation 14(2) of the Regulations, which as we have noted is a subordinate legislation. Such a remedy cannot supplant or curtail the remedy of appeal granted by the empowering statute; at best it can be construed as a supplementary remedy. For non-availing of the additional or supplementary remed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions, 1998 for their failure to comply with the conditions of the bond and violation of various provisions of the said regulations. 26.2. I also order for forfeiture of ₹ 10,00,000/(Rupees Ten Lakhs Only) submitted by M/s. Poonam Courier Pvt Ltd as security at the time of Registration/renewal of the Courier Licence, in terms of regulations 14(1) of the said Regulations. 26.3. I impose penalty of ₹ 50,000/- (Rupees Fifty Thousand Only) on M/s. Poonam Courier Pvt Ltd under section 158(2)(ii) of the Customs Act, 1962 for violation of provisions of Courier Imports Exports (Clearance) Regulations, 1998 (as amended). 6. Against the aforesaid order respondent had initially moved the Principal Chief Commissioner of Customs under Regulation 14(2) of the aforesaid Regulations. Subsequently, the said representation was withdrawn whereafter appeal was filed before the CESTAT under section 129A of the Customs Act. By the order dated 10.04.2018 the appeal was allowed and deregistration and detrimental consequences upon the respondent were set aside. 7. Thereafter the present appeal has been preferred by the Commissioner on the substantial question of law as extrac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the decisions of this Court in Bombino Express Pvt. Ltd. (supra) and Lynx Express Pvt. Ltd. (supra) are directly on the point. However, before we advert to the two decisions, we may refer to the provisions contained in Regulation 14 which reads as under :- Regulation 14. Deregistration. - (1) The [Principal Commissioner of Customs or Commissioner of Customs, as the case may be] may revoke the registration of an Authorized Courier and also order forfeiture of security on any of the following grounds namely :- (a) failure of the Authorized Courier to comply with any of the conditions of the bond executed by him under Regulation 11; (b) failure of the Authorized Courier to comply with any of the provisions of these regulations; [(c) misconduct on the part of the Authorized Courier whether within the jurisdiction of the said [Principal Commissioner or Commissioner as the case may be] of anywhere else, which in the opinion of the [Principal Commissioner or Commissioner as the case may be] renders him unfit to transact any business in the Customs Station:] Provided that no such revocation shall be made unless a notice has been issued to the Authorized Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rfeiture of security; Regulation 14(2) provides for an opportunity to the aggrieved courier or an authorised officer of customs to represent before the Principal Chief Commissioner of Customs or Chief Commissioner of Customs if aggrieved by an order passed under Regulation 14(1). Thus, the remedy provided under Regulation 14(2) is by way of a representation to the higher authority. 15. On the other hand, section 129A of the Customs Act deals with appeals to Appellate Tribunal. Section 129A(1)(a) makes it abundantly clear that any person aggrieved by a decision or order passed by the Principal Commissioner of Customs or Commissioner of Customs as an adjudicating authority may appeal to the Appellate Tribunal against such decision or order. 16. In Bombino Express Pvt. Ltd. (supra) this Court took the view that merely because a remedy of making a representation is provided by Regulation 14(2) that would not displace the appellate authority of the Tribunal. It was held thus :- 12. The Tribunal found that even this mechanism is in place. Eventually, everything is traceable to the Customs Act, 1962 and once the said Act provides for an appeal and that appeal would lie to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conditions of the statute granting it. On the other hand, an additional remedy of making representation to the higher authority is provided under Regulation 14(2) of the Regulations, which as we have noted is a subordinate legislation. Such a remedy cannot supplant or curtail the remedy of appeal granted by the empowering statute; at best it can be construed as a supplementary remedy. As has been provided in section 157, the Regulations have to be read in a manner which is consistent with the provisions of the Customs Act and not in derogation of it. Therefore, for non-availing of the additional or supplementary remedy provided by the subordinate legislation, an aggrieved person cannot be non-suited in appeal, a statutory remedy provided by the parent enactment. 19. In the light of the findings rendered by this Court with which we are fully in agreement as well as considering the discussions made above, we do not find any merit in the appeal. Consequently, the substantial question of law is answered in the negative and against the appellant. Appeal is accordingly dismissed. 20. However, there shall be no order as to costs. 21. This order will be digitally signed by the Per ..... X X X X Extracts X X X X X X X X Extracts X X X X
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