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TMI Blog2014 (7) TMI 967X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed by the Commissioner under the Customs Act. - Further, Section 129A of the Customs Act provides that only a decision or order passed by the Commissioner of Customs as an adjudicating authority is appealable before the Tribunal. - appeal is not maintainable before this Tribunal - appeal dismissed - decided against the revenue. - C/1092/05 - Final Order No. A/1092/2014-WZB/C-I(CSTB) - Dated:- 30-6-2014 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellant : Shri M S Reddy, Dy. Comm. (AR) For the Respondent : Shri. Sushant Murthy, Advocate PER : P R Chandrasekharan 1. This is an appeal filed by the Revenue against Order-in-Original No. 27/2004 dated 21/07/2004 passed by Commissioner of Customs (Gene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the model, make, specification and the country of origin of the electronic goods under import. Violation of Regulation 14(f) was alleged inasmuch as the CHA withheld information from the Customs. It was further alleged that the CHA contravened the Regulations 14 (l) and 14(o), inasmuch as he failed to comply with the submission of required documents and in due discharge of duty as CHA. The inquiry conducted held that the charge against CHA in respect of contravention of Regulations 14(d), 14(f) and 14(i) are sustainable and were held to be proved. However, the adjudicating authority observed that the proceedings against CHA had been initiated solely on account of alleged involvement in the clearance of one container in 2001 and except for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een filed under Section 129D of the Customs Act, 1962. In terms of the Section 129D, the Committee of Chief Commissioners can direct the Commissioner to file an appeal only against an order passed by the Commissioner under the Act . Since an order dropping the charges against the CHA is not an order made under the Customs Act but under the CHALR, the appeal of the Revenue is not maintainable. 5. We have carefully considered the submissions made by both the sides. 5.1 We find that CHALR, 1984 did not provide for filing of an appeal by the department against an order passed by the Commissioner under the said Regulations. Only a CHA aggrieved by any decision or order could appeal to the Tribunal in terms of sub-regulation (8) of Regulat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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