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TMI Blog2014 (7) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... office of CC (Prev.) Jamnagar. In response to such letter, the authorities vide letter dt.05.10.2011 directed the appellant to file further documents authenticated by appellant, which was done on 12.10.2011. Subsequently, by further correspondences, the appellant on 11.11.2011 complied with all the requirements. We also find that despite so many correspondences with the authorities, the authorities did not change the constitution in the CHA license and vide letter dt.16.01.2012, the office of CC (Prev.) Jamnagar informed Shri K.J. Bhayani to continue the operations in the name of Shri K.J. Bhayani operated by M/s Ramaans Total Logistics Pvt.Ltd till 16.04.2012 and directed the appellant to obtain fresh CHA licenses in the name of the new company. Keeping aside all the semanties which have been taken up by both sides on factual matrix, the office of the CC (Prev.) Jamnagar, had, in fact, was considering positively change in the constitution of CHA license No.CHA/JMR/R/20/2003. Due to delay in the decision making and sad demise of proprietor on 27.11.2011, the Revenue authorities cannot hold that change in constitution would not be possible to be done so, as the issue will now fal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T 481 (SC) for the proposition that any order passed by the Commissioner of Customs is a quasi-judicial order if it contains the details of the allegations, defense and the findings. He would submit that CC (P) Jamnagar has specifically recorded the issue, defense and findings and the order and hence this order should be considered as an order passed by an quasi-judicial authority. He would buttress the proposition while relying upon the various decisions which held that imposition of anti dumping duty is a quasi-judicial function can be challenged before the Tribunal. He would then draw our attention to the judgment of Hon'ble High Court of Kerala in the case of Collector of Customs, Cochin Vs State of Kerala - 1993 (66) ELT 351 (Ker.) for the proposition that the said judgment needs to be read for meaning of the word per incuriam as it is his submission that Revenue is relying upon the Tribunals decision in the case of M/s S.N.M. Agency Vs CC Mumbai - 2014-TIOL-333-CESTAT-MUM for the proposition that the Customs Brokers Licensing Regulations, 2013 (hereinafter referred to as CBLR) cannot be pressed into service for filing an appeal before the Tribunal except as provided. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that CHALR or CBLR, as the case may be, have been made under the provisions of Section 146 (2). He would submit that the provisions of Section 146 (2) only talk about the making of regulations for filing appeals, if any, against an order of suspension or revocation of license. It is his submission that in the case in hand, CC (P) Jamnagar has only issued an administrative order in rejecting the application filed by the appellant for change in constitution of CHA license. He would then draw our attention to the decision of the Tribunal in the case of M/s SNM Agency (supra) and submit that in Para 5 of the said order, the co-ordinate Bench of the Tribunal has specifically came to the conclusion that provisions of CBLR cannot be pressed into service and presumed to have made the provision for filing an appeal against any order passed under CBLR when the provisions of Section 146 are specific. He would also submit that this case does not fall under provisions of CBLR but falls under the provisions of CHALR which did not provide for any appeal against an order passed for declining the request for change in constitution. He would then submit that even Hon'ble High Court of Bombay in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t would be hit by limitation as also the provision as CBLR has been issued in supersession of the CHALR. 6. Ld.Departmental Representative, countering this rejoinder, would submit that CBLR is very specific in the preamble and it lays down that any Act or omitted to be done, before supersession can be decided under the regulation of CHALR. 7. We have considered the submissions made at length by both sides and perused the records. The issue that calls for reconsideration is whether the Order No. 03/2013-14, dt.28.02.2014 can be appealed against before us as per CHALR which has been superseded by CBLR. 8. At the outset, the preliminary objections raised by the Revenue authorities needs to be considered. The Revenue has contended that the order dt.28.02.2014 which is passed by CC (Prev.) Jamnagar is an administrative order and hence cannot be appealed against before the Tribunal. We find that they have relied upon the decision of the Tribunal in the case of M/s S.N.M. Agency (supra) for the said proposition. It was also contended by the Revenue that the order which has been passed is not under CBLR but under CHALR. 8.1 On deeper perusal of the said order dt.28.02.2014 of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... K.J. Bhayani and the said license was renewed from time to time and was valid till 28.09.2016. It is seen from the records that the license holder Shri K.J. Bhayani had on 23.02.2011 applied for change in constitution specifically on the ground that he was not maintaining good health due to old age. We also find that 26.02.2011, in furtherance of letter dt.23.02.2011 of Shri K.J. Bhayani, the appellant M/s Ramaans Total Logistics Pvt.Ltd. sought permission from the CC (Prev.) Jamnagar for change in constitution and as also sought permission to continue the licenses till the permission is granted for change in the constitution. The said letter was followed by M/s Ramaans Total Logistics Pvt.Ltd by a letter dt.28.07.2011 wherein some oral queries were answered and informed to the authorities that the change in the constitution is permitted under Regulation 16(1) of CHALR. We find that on 09.09.2011, the office of CC (Prev.) Jamnagar informed the appellant herein that on scrutinizing the said application for change in the constitution of concerned CHA license issued to Shri Kanaiyalal Jamnadas Bhayani, some more documents are required and they were directed to file the same. The appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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