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2016 (3) TMI 379 - AT - CustomsMaintainability - CHALR license - Rejection of application for New Custom Broker Licence - Held that - the working of Custom House Agent/Customs Broker is regulated under self contained regulation i.e. Customs House Agent Licensing Regulation, 2004 and from 2013, Customs Broker Licensing Regulations, 2013. Section 146 in particular clause (g) of sub-section (2), it is provided that the regulation which is made by the Board may provide for the appeals if any against order of suspension or revocation of licence but in this case, order is neither for suspension nor revocation of license, therefore under this provision of Section 146 there is no provision for appeal against rejection of application for New Custom House Broker. Since the appellant s application for New Custom Broker Licence has been rejected because the appellant has not attained the status of Custom Broker, therefore appellant is not eligible to file appeal before this Tribunal under Section 129A. - Decided against the appellant
Issues Involved:
Appealability of rejection of application for New Customs Broker License before the Appellate Tribunal CESTAT MUMBAI. Detailed Analysis: Issue 1: Maintainability of Appeal The appellant argued that the rejection of the application for a New Custom Broker License is an adjudication order and, as per Section 129A of the Customs Act, 1962, any order passed by the Commissioner as Adjudicating Authority is appealable before the Tribunal. The appellant cited various judgments to support their contention. On the other hand, the respondent contended that there is no provision for appeal against the rejection of a New Customs Broker License application under the Customs Broker Licensing Regulations, 2013. The respondent relied on specific judgments to argue that appeals are not maintainable in such cases. Analysis: The Tribunal examined the provisions of Section 146 of the Customs Act, 1962, which governs the licensing of customs brokers. It was noted that the regulations made under this section provide for appeals against the suspension or revocation of a license, but not against the rejection of a new license application. The Tribunal also analyzed the appeal provisions under the Custom House Agent Licensing Regulations, 2004, and the Customs Broker Licensing Regulations, 2013. It was observed that appeals are allowed only for existing Custom House Agents/Custom Brokers under specific circumstances, which do not include the rejection of a new license application. The Tribunal emphasized that the regulations specify who is eligible to file an appeal, and in this case, the appellant, who had applied for a new license, had not attained the status of a Custom Broker. Therefore, the Tribunal concluded that there is no appeal remedy provided against the rejection of a new Custom Broker License application. Conclusion: The Tribunal held that the rejection of the application for a New Custom Broker License is not appealable before the Tribunal as per the existing regulations. The appeals were dismissed as not maintainable, and the early hearing application was deemed infructuous. The judgment clarified that the specific provisions of the regulations prevail over general provisions, and only Custom Brokers are eligible to file appeals in such cases. The Tribunal's decision was based on a detailed analysis of the relevant legal provisions and previous judgments, emphasizing the importance of regulatory compliance in determining the appealability of such cases.
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