9911796707
|
Home
Issues:
Appealability of the order suspending the license of the appellant under Regulation 21 of Customs House Agent Licensing Regulations, 1984. Analysis: The appeal was directed against the order of the Collector of Customs suspending the license of the appellant under Regulation 21. The appellant argued that the appeal could lie to the Tribunal based on Section 129-A(1)(a) of the Customs Act, which invests the Tribunal with powers to hear appeals against decisions or orders passed by the Collector of Customs as an adjudicating authority. The appellant contended that the Collector's order was passed under Section 146 of the Customs Act, making him the adjudicating authority. The appellant highlighted that the Regulations were framed to implement the provisions of the Act, and the absence of appeal provisions in the Regulations did not negate the appeal to the Tribunal. The respondent argued that Section 146 of the Customs Act mandates the government to frame Regulations for licensing procedures, including appeals. The respondent contended that the absence of specific appeal provisions in the 1984 Regulations did not automatically allow appeals to the Tribunal. The respondent emphasized that the Collector's order was executive in nature, not adjudicative, and therefore not appealable. The respondent suggested that the government might be considering additional Regulations regarding appeals. The Tribunal analyzed the submissions and the relevant legal provisions. It noted that Section 146 of the Customs Act provides for licensing Customs House Agents and includes provisions for appeals against suspension and cancellation of licenses. The Tribunal compared the 1964 Regulations, which had appeal provisions, with the 1984 Regulations, which lacked such provisions. The Tribunal rejected the notion that the absence of appeal provisions in the 1984 Regulations implied the need for separate Regulations, as the statutory provisions adequately covered appeal procedures. The Tribunal clarified that the Collector's order under Regulation 21 was a statutory decision falling under the Customs Act. The Tribunal highlighted that Regulations are subsidiary to statutory provisions and are part of the statutory framework. It emphasized that the Tribunal, as the designated forum for appeals under Section 129-A, had jurisdiction over appeals against the Collector's orders. The Tribunal concluded that the appeal against the Collector's order suspending or canceling the license would lie to the Tribunal, affirming its authority to entertain such appeals.
|
