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TMI Blog1990 (2) TMI 178X X X X Extracts X X X X X X X X Extracts X X X X ..... lding the licence No. 11/23. 3. A preliminary objection is raised as to whether the appeal against the said order of the Collector of Customs could lie to the Tribunal. 4. Shri Sonawane, the learned consultant appearing for the appellants, while conceding that no provisions exist in the Customs House Agents Licensing Regulations, 1984, for filing any appeal against the order of the Collector passed under Regulation 21, submitted that the relevant provisions in this regard are found in Section 146 of the Customs Act, and the Regulations are also framed vide powers invested in the Government under the same section, and the Regulations being meant for proper implementation of the provision of the said section, the order passed by the Colle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lations, provides a clear pointer that because of Clause (1)(a) of Section 129-A, the appeal against any order of the Collector being entertainable by the Tribunal, it was not necessary to make any specific provisions in the Regulations. 5. Shri KM Mondal, the learned SDR, on the other hand, submitted that enabling provisions for the action under question are found in Section 146 of the Customs Act, and argued that vide section 146 of the Customs Act the Govt. has to frame Regulations as regards the licensing procedure. Referring to cl. (f) in sub-section (12) Mr. Mondal submitted that amongst others, Regulations have to be made as regards the appeals to be filed. In his submission, when the Act itself provides for making separate Regulat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions and conditions for the licence, (e) suspension and cancellation of licence, (f) appeals against such suspension and cancellation. 7. Regulations have been framed, called Customs House Agents Licensing Regulations, 1984. Prior to this, there were similar Regulations made in 1964, which were effective till they were replaced in 1984 Regulations. Regulation 28 in the Regulations of 1964 did provide for an appeal to the Central Board of Excise and Customs, against any order of suspension or cancellation of the licence. No such provisions are found in the Regulations of 1984. 8. We may at the outset state that it is not possible for us to endorse the views of the learned SDR that, the Govt. maybe contemplating making some further Regul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were brought in Ch. XV of the Customs Act, 1962 and amongst others, Section 129 was amended to bring the Customs, Excise and Gold (Control) Appellate Tribunal into existence. Section 129-A was inserted to provide for the orders against which appeal could lie to the Tribunal, where clause (a) to sub-section (1)reads thus: a decision or order passed by the Collector of Customs as an adjudicating authority. 11. Significantly under the same amending Act 44 of 1980, there was some amendment in Section 2 of the Customs Act, 1962, and the definition of the word adjudicating authority was inserted. The said word, till then was not defined. The definition of the word adjudicating authority now given in Section 2(1) of the Act, reads thus: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be said that the same is not passed under the statute. 14. An argument was also advanced that despite the general provisions regarding appeals in the statute, Sec. 146(2) of the Customs Act, specifically provides for framing of Regulations as regards proper forum for appeal, meaning thereby that it was not contemplated that general provisions regarding appeals should apply. The argument which apparently sounds forceful, has, however, to be appreciated considering certain relevant factors, namely, the said provision existed since the Customs Act, 1962 was enacted. As indicated herein above, subsequent to the enactment, some amendments have taken place, and some relevant provisions have been amended or inserted, by Act" 44 of 1980, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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