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TMI Blog2016 (3) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... peal before this Tribunal under Section 129A. - Decided against the appellant - Appeal No. C/86138/15, C/85851, 85855 & 85952/15, C/EH/93769/15 - Final Order Nos. A/3475-3478/2015-WZB/CB - Dated:- 16-10-2015 - P S Pruthi, Member (T) And Ramesh Nair, Member (J) For the Appellant : Shri Anil Balani And Shri A K Prabhakar, Advs For the Respondent : Shri D K Sinha, Astt Commissioner (AR) And Shri M K Sarangi, Joint Commissioner, (AR) ORDER Per Ramesh Nair These appeals are directed against order of the Dy. Commissioner of Customs communicating order of the Commissioner by which application for New Customs Broker License have been rejected. These appeals were heard for maintainability that whether appeals against rejection of application for New Custom Broker Licence lies before this Tribunal or otherwise. 2. Shri Anil Balani, alongwith Shri A.K. Prabhakar, Ld. Counsels appeared for the appellants and argued on the matter of maintainability of appeal before this Tribunal. Shri Anil Balani submits that order of rejection of application of New Custom Broker Licence is an adjudication order and as per Section 129 A of Customs Act, 1962, any order passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejection order of the application for New Custom House Licence. 4. On the other hand, Shri D.K. Sinha, Ld. Asstt. Commissioner (A.R.) and Shri M.K. Sarangi, Ld. Joint Commissioner, (A.R.) submits that Counsel relied upon various judgments which are not applicable in the present case for the reason that the working of Custom Broker is regulated under self contained regulation i.e. Custom Broker License Regulations, 2013 and as per the said regulations there is no provision for appeal against rejection of application for New Customs Broker Licence. As per Section 146 even CBEC is vested with power to make regulation only in respect of appeal against the revocation and suspension of the license. He further submits that as per Customs House Agent Licensing Regulations, 2004 and also under Custom Broker Licensing Regulations, 2013, the person can file appeal against any decision or order passed under Regulation must be an existing Custom House Agent/Custom Broker which means any order passed after grant of licence Custom House Agent/Custom Broker become eligible to file an appeal if he aggrieved by any decision or order passed under Regulation. In the present case, it is a case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ditions (including the furnishing of security by the licensee) subject to which a licence may be granted; (f) the circumstances in which a licence may be suspended or revoked, and (g) the appeals, if any, against an order of suspension or revocation of a licence, and the period within which such appeal may be filed.] From above Section 146 in particular clause (g) of sub-section (2), it is provided that the regulation which is made by the Board may provide for the appeals if any against order of suspension or revocation of licence. In the present case order is neither for suspension nor revocation of license, therefore under this provision of Section 146 there is no provision for appeal against rejection of application for New Custom House Broker. When we went through Custom Broker Regulation and appeal provision provided under Custom House Agent Licenses Regulation, 2004 and Custom Broker Licensing Regulation, 2013 it is provided as under: 22. Procedure for suspending or revoking licence under Regulation. (1) The Commissioner of Customs shall issue a notice in writing to the Customs House Agent within ninety days from the date of receipt of offence report, stating t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeals are filed are not the order passed either under Regulation 20 or 22(7). Moreover person aggrieved i.e. appellant is also not a Custom House Agent. Under CBLR, 2013 there is specific provision for appeal according to which only 'Custom Broker' who is aggrieved by any order passed by Principal Commissioner of Customs or Commissioner of Customs as the case may be under Regulations can file appeal before this Tribunal. Since the appellant's application for New Custom Broker Licence has been rejected, appellant has not attained the status of Custom Broker, therefore appellant is not eligible to file appeal before this Tribunal under Section 129A. As regard the contention of the appellant that Section 129A does not prohibit from filing appeal and according to which any person aggrieved by any decision or order of the Commissioner can file appeal, we are of the view that once under Section 146 of the Customs Act, specific regulation was framed, the provision of said regulation will prevail over the general provisions under Section 129A. Legislator, while framing regulations very consciously given right only to Custom Broker for filing appeal as against terms any pers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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