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2019 (2) TMI 1313 - AT - CustomsMaintainability of appeal - whether, appeal is maintainable before the Tribunal under Section 129A of the Customs Act, 1962 in respect of the matters decided under the CHALR, 2004 - alleged misuse of CHA License - Principles of natural justice - Held that - The issue arising out of the present dispute is no more open for any debate in view of the decisions of this Tribunal in the case of Commissioner of Customs (General), Mumbai Vs. Mukadam Freight Systems Pvt. Ltd. 2017 (5) TMI 798 - CESTAT MUMBAI . The Tribunal has held that the right to prefer an appeal to the Tribunal under Section 129A of the Act against an order passed under CHALR, 2004 is only available to the CHA and Revenue cannot question maintainability of the order passed under such Regulations. Appeal dismissed - decided against Revenue.
Issues involved:
1. Maintainability of appeal before the Tribunal under Section 129A of the Customs Act, 1962 in respect of matters decided under the CHALR, 2004. Analysis: Issue 1: Maintainability of appeal before the Tribunal under Section 129A of the Customs Act, 1962 in respect of matters decided under the CHALR, 2004: The Tribunal addressed the preliminary issue of whether the appeal filed by Revenue is maintainable under Section 129A of the Customs Act, 1962 concerning matters decided under the CHALR, 2004. The Tribunal referred to a previous decision in the case of Commissioner of Customs (General), Mumbai Vs. Mukadam Freight Systems Pvt. Ltd. where it was held that the right to appeal under Section 129A against an order passed under CHALR, 2004 is only available to the Customs House Agent (CHA), and Revenue cannot challenge the maintainability of the order under such Regulations. Therefore, based on the settled legal position, the Tribunal found no merit in the appeal filed by Revenue and dismissed it as not maintainable. In conclusion, the judgment focused on the issue of maintainability of the appeal before the Tribunal under Section 129A of the Customs Act, 1962 in relation to matters decided under the CHALR, 2004. The Tribunal relied on precedent to establish that the right to appeal under Section 129A is exclusive to the CHA, and Revenue cannot contest the maintainability of orders under CHALR, 2004. Consequently, the Tribunal dismissed the appeal filed by Revenue on this ground.
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