9911796707
TMI Blog2023 (5) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... e of security deposit and consequent replenishment thereof, in proceedings initiated under regulation 20 of Customs House Agents' Licensing Regulations, 2004 for breach of four obligations devolving on M/s Bajaj Enterprises (holder of license No. 11/948), has been occasioned by the prompting of Committee of Chief Commissioners of Customs, conferred with responsibility of reviewing of adjudication orders of Commissioners of Customs/Principal Commissioners of Customs under section 129D of Customs Act, 1962, that the said agent should have had its license revoked for connivance in two import consignments under investigation. 2. The cavil in this appeal is that the respondent-agent is a habitual offender associated with certain operators in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e two penalties would suffice. Simply put, the appeal desires us to intervene in an aspect that is normally left to the licensing authority, viz., quantum of punishment. 4. We have heard Learned Authorised Representative and Learned Counsel for the respondent. 5. We take note that, in Commissioner of Customs (General) v. Mukadam Freight Systems Pvt Ltd [2018 (359) ELT 612 (Tri - Mumbai)], the Tribunal, on consideration of the special law that section 146 of Customs Act, 1962 is and the legislative intent therein while designating the Central Board of Excise & Customs (CBEC) as the authority to frame appropriate Regulations, independent of the general power conferred elsewhere, held that '10. It is axiomatic that in all such proceedings, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duties and the intent of the law relating to collection of revenue flows from legislative authority. For the purposes of tax administration, officers are commissioned to assess duty liability and to effect, wherever not levied or short-levied, recovery of duties. A finality in tax matters is not, therefore, intended to be vested in an administrative authority because collection of the Legislated tax is for the benefit of the citizens of the country and in accordance with the power to tax having been invested by the citizenry on the sovereign Legislature. The adjudication and appellate orders are, for that reason, subject to scrutiny of the review authority established in the taxing statute itself as enacted by the sovereign Legislature. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 146 of Customs Act, 1962 and the Regulations framed thereunder.' which is further cause for pause in considering the appeal on merit, such as it is, and, thereby, reading down an authority that the Regulations did not specify nor contemplated in the legislative enactment. 6. The appellant-Commissioner does not appear to be oblivious to this legal impediment and, accordingly, has submitted, vide communication dated 9th February 2023 addressed to the office of Authorised Representative, that the role of Commissioner of Customs has to be delineated as licensing, for the purpose of administration, and as adjudicatory, for imposition of detriment, for Revenue to seek appellate remedy available under the general scheme of appellate remedy in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ighment in proceedings under the Regulation is that of the interest of the agent vis-à-vis the interest of the administering Commissioner. That such administering jurisdiction has also been made subject to appellate oversight is specific legislative design insofar as section 146 of Customs Act, 1962 is concerned. Therefore, it is inappropriate for the appellant - Commissioner to claim that, despite the ruling on lack of jurisdiction vested in the Committee of Chief Commissioners to direct appeal against orders of the licensing authority, the merit of the present appeal should be considered as though in challenge to an 'adjudication order' under Customs Act, 1962. 8. For the above reasons, we find no reason to entertain this appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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