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TMI Blog2014 (11) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... CBLR, 2013 - Following decision of Academy of Nutrition Improvement v. Union of India [2011 (7) TMI 1083 - SUPREME COURT OF INDIA] - Decided against the appellant. - W P (C) No.7691/2014, CM Nos.18104/2014 & 18105/2014 - - - Dated:- 10-11-2014 - Vibhu Bakhru,JJ. For the Petitioner : Mr P V Saravan Raja For the Respondent : Mr Kamal Nijhawan, Sr St Counsel JUDGMENT Vibhu Bakhru, J (Oral) CM No.18105/2014 Allowed, subject to all just exceptions. The application stands disposed of. W.P.(C) 7691/2014 CM No.18104/2014 1. The petitioner has filed the present petition seeking quashing of the order dated 27/29.08.2014 (hereafter the 'impugned order') passed by the respondent - Commissioner of Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax Appellate Tribunal established under sub-section (1) of section 129 of the Act. 4. Plainly, Regulation 21 of CBLR, 2013 provides for an appeal against any order that may be passed by the Commissioner of Customs and appeals under Regulation 21 of CBLR, 2013 are not limited to orders of revocation of a licence under Regulation 18 of CBLR, 2013 or an order of suspension of licence under Regulation 19 of CBLR, 2013. At this stage, it may also be necessary to refer the provisions of Section 146(2) of the Act, which inter alia provides for power of the Central Board of Excise and Customs to make regulations for regulating the business of custom agents. The said Section is quoted below:- 146. Customs house agents to be licensed - (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 had explained that the power of an authority to make Rules and Regulations would be wide and not be limited only to the specific provisions contained in the statute but also the object and purpose of the enactment. The relevant extract of the said judgment is quoted below:- 56. The question whether a particular delegated legislation is in excess of the power of the supporting legislation conferred on the delegate, has to be determined with regard not only to specific provisions contained in the relevant statute conferring the power to make rules or regulations, but also the object and purpose of the Act as can be gathered from the various provisions of the enactment. It would be wholly wrong for the court to substitute its own opinion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regulation making power conferred on the delegate by the statute. 6. The Supreme Court in the case of Academy of Nutrition Improvement v. Union of India: (2011) 8 SCC 274 held as under:- 66. Statutes delegating the power to make rules follow a standard pattern. The relevant section would first contain a provision granting the power to make rules to the delegate in general terms, by using the words to carry out the provisions of this Act or to carry out the purposes of this Act . This is usually followed by another sub-section enumerating the matters/areas in regard to which specific power is delegated by using the words in particular and without prejudice to the generality of the foregoing power, such rules may provide for all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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