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TMI Blog2013 (4) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... an order does not possess the consequence of either a revocation of a licence or for that matter, the suspension of a licence pending enquiry since such an order prohibits a CHA from operating in one or more sections of a customs station. The wisdom of the delegate of the legislature in not providing an appeal in such a case does not fall for re-evaluation by the Court. It is trite law that there is no inherent right of appeal. An appeal is a creation of a statute or, as in the present case, the creation of a statutory provision (Section 146) read together with the regulations. A CHA is, however, not without remedy against an order of prohibition which is amenable to the jurisdiction of the High Court under Article 226 of the Constitution. For these reasons it is concluded that the Tribunal is justified in holding that an appeal is not maintainable against an order of prohibition under Regulation 21 of the Regulations of 2004. - Customs Appeal No. 21 of 2013 - - - Dated:- 5-4-2013 - DR. D. Y. Chandrachud And A. A. Sayed, JJ. For the Appellant : Mr. Rajiv Ravi with Mr.Krishna Kumar For the Respondent : Mr. Pradeep S. Jetly with Mr. B. B. Sharma JUDGMENT (Per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... misdeclaring the goods as high value bulk drugs and its intermediates and illegally availed of the benefits of export promotion schemes such as the Duty Entitlement Pass Book (DEPB). The prohibitory order records that intelligence inputs collected in the case revealed the following modus operandi, namely, (i) No bulk drugs had been procured by the exporters and soap stone powder had been exported by misdeclaring it as high value bulk drugs and intermediates on the export documents. The exporters had submitted fabricated ARE-1 forms to create an impression that genuine goods were being exported; and (ii) The goods declared on export documents had actually been procured from manufacturers without payment of Central Excise duty on bond and were subsequently substituted en- route to the port of export with cheap material like soap stone powder. It has been alleged that the CHA Licence of the Appellant has been permitted to be used for the clearance of export goods by a person who has neither been an employee or proprietor of the Appellant. It is alleged that the Appellant has violated Regulations 12, 13 and 19 of the Regulations of 2004 on the basis of which it was considered that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions for appeal in Section 129A(1)(a), having regard to the fact that the Regulations constitute a self contained code. 8. Section 146 of the Customs Act, 1962 provides as follows: 146. Customs house agents to be licensed. - (1) No person shall carry on business as an agent relating to the entry or departure of a conveyance or the import or export of goods at any customsstation unless such person holds a licence granted in this behalf in accordance with the regulations. (2) The Board may make regulations for the purpose of carrying out the provisions of this section and, in particular, such regulations may provide for - (a) the authority by which a licence may be granted under this section and the period of validity of any such licence; (b) the form of the licence and the fees payable therefor; (c) the qualifications of persons who may apply for a licence and the qualifications of persons to be employed by a licensee to assist him in his work as an agent; (d) the restrictions and conditions (including the furnishing of security by the licensee) subject to which a licence may be granted; (e) the circumstances in which a licence may be suspended or revoked; an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of a company, firm or, as the case may be, of a concern. Regulation 17 provides for engagement of persons qualified in the examination to undertake business on behalf of the firm or a company licenced under Regulation 9. The employment of persons by a Customs House Agent is governed by Regulation 19. 11. Regulation 20 provides for suspension or revocation of licences in the following terms: REGULATION 20. Suspension or revocation of licence.- (1) The Commissioner of Customs may, subject to the provisions of regulation 22, revoke the licence of a Customs House Agent and order for forfeiture of part or whole of security, or only order forfeiture of part or whole of security, on any of the following grounds, namely:- (a) failure of the Customs House Agent to comply with any of the conditions of the bond executed by him under regulation 10; (b) failure of the Customs House Agent to comply with any of the provisions of these regulations, within the jurisdiction of the said Commissioner of Customs or anywhere else; (c) any misconduct on his part, whether within the jurisdiction of the said Commissioner of Customs or any where else which in the opinion of the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the enquiry, a report is prepared, a copy of which is to be furnished by the Commissioner to the CHA who has a further opportunity to make a representation. Thereupon, the Commissioner is empowered to pass an order thereon. 13. Regulation 22(8) provides as follows: (8) Any Customs House Agent aggrieved by any decision or order passed under regulation 20 or sub-regulation (7) of regulation 22, may prefer an appeal under section 129A of the Act to the Customs, Central Excise and Service Tax Appellate Tribunal established under sub-section (1) of Section 129 of the Act. 14. Regulations 20, 21 and 22 contemplate three separate eventualities. The first, which is the most drastic, is the power to revoke the licence of a CHA under Regulation 20 on grounds which are stipulated in sub-regulation (1). The second is a suspension of the licence of an agent where immediate action is considered to be necessary by the Commissioner of Customs and where an enquiry is pending or contemplated. The third, which is a power to impose a prohibition in Regulation 21 operates to prevent an agent from working in one or more sections of a Customs Station. A prohibitory order under Regulation 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Regulations are intended to fulfill the purpose of carrying out of the provisions of the section. That the Regulations may also govern the remedies which are available to a CHA against an order passed in the disciplinary jurisdiction is made abundantly clear by clause (f) of Section 146(2). Section 146(2)(f) clarifies by way of illustration that the Regulations can govern the appeals, if any, against orders of suspension or revocation. If recourse to the general power of an appeal under Section 129A was intended by Parliament to be available in disciplinary matters involving CHAs, there was no necessity of including a provision such as that which is contained in Section 146(2)(f). The provisions of Section 129A have to be harmoniously construed with those of Section 146. There is no question, in our view, of there being any inconsistency between the two statutory provisions. Similarly there is no repugnancy between the provisions of Regulation 20(8) and Section 129A. Section 146 operates in a field different from Section 129A. Section 146 governs the licencing of CHAs and contemplates the making of regulations governing all aspects of the licensing of CHAs including discip ..... X X X X Extracts X X X X X X X X Extracts X X X X
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