2009 (7) TMI 1287 - AT - Customs

Summary

Issues Involved: Challenge to renewal of CHA license under Regulation 10(2) of Customs House Agents Licensing Regulations, 1984.

Issue 1: Nature of Order for Renewal of CHA License
The Revenue challenged the Commissioner of Customs' order renewing the license issued to the respondents under Regulation 10(2) of the Customs House Agents Licensing Regulations, 1984. The Tribunal, citing precedent, held that such an order is administrative in nature and not quasi-judicial. It was established that an appeal does not lie before the Tribunal for such administrative decisions, as per judgments of the Calcutta High Court and previous Tribunal decisions. The Tribunal's decision in a similar case was upheld by the Bombay High Court, further solidifying the stance that appeals on CHA license renewals are not maintainable before the Tribunal.

Issue 2: Appeal Maintainability
Relying on the precedents set by various decisions, including the Tribunal's order in a specific case and the judgment in Tass Clearing Services P. Ltd. Vs. Commissioner of Customs, Hyderabad, the Tribunal rejected the appeal of the Revenue as not maintainable before them. This decision was based on the established legal principles regarding the nature of CHA license renewal orders and the limited scope for appeal in such matters.

Cross-objection Dismissal
The Tribunal dismissed the cross-objection, deeming it as only a form of comments or reply to the Revenue's appeal. This dismissal was in line with the Tribunal's focus on the primary issue of the appeal's maintainability and the nature of the original order for CHA license renewal.