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2014 (4) TMI 16

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..... ) ORDER Per: P.R. Chandrasekharan The application for early hearing has been filed by M/s S.N.M Agency against the Order-in-Original nos. 15/2013 dated 30/08/2013 & 36/2013 dated 28/11/2013 passed by Commissioner of Customs (General), Mumbai, wherein he has prohibited the appellant to function as a Customs Broker within his jurisdiction, as per the provisions of Regulation 23 of CBLR, 2013 pend .....

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..... missioner of Customs and, therefore, it is his contention that the appeal is maintainable before this Tribunal. 3. We have considered the submissions made by the Ld. Counsel very carefully. 4. Both the CHALR 2004 as also CBLR 2013 have been framed under the provisions conferred by the provisions of Section 146 of the Customs Act, 1962. The said section is reproduced herein below:   &n .....

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.....         (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;   & .....

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..... er of prohibition to be heard by this Tribunal. The entire CBLR, 2013 has been framed under the powers conferred under section 146(2). Therefore, the provisions of CBLR, 2013 cannot be interpreted in such a way so as to override the provisions of section 146(2). In this view of the matter, we are of the considered view that the appeal against the order of prohibition does not lie before this Tribu .....

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