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TMI Blog2017 (10) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... 13. The appeal under the said Regulation of 2013 is available only to a person who has been granted a licence. Appeal dismissed - decided against appellant. - CUSTOM APPEAL NO.72 OF 2016 - - - Dated:- 11-9-2017 - A.S. OKA, RIYAZ I. CHAGLA, JJ. Mr.Prakash Shah a/w Mr.Jas Sanghavi i/b PDS Legal for the appellant Mr.Pradeep S. Jetly for the respondent JUDGEMENT 1 By this Appeal, the appellant has taken an exception to the Judgment and order dated 25th January 2016 passed by the Customs, Excise and Service Tax Appellate Tribunal (for short `Appellate Tribunal'), West Zonal Bench at Mumbai. By the said order, the Appeal preferred by the appellant for challenging the order dated 25th March 2015 passed by the Commissioner of Customs (General), Customs Broker Section, Mumbai has been dismissed on the ground that the same was not maintainable under the provisions of section 129A of the Customs Act,1962 (for short `the said Act'). 2 By the order dated 25th March 2015, the Commissioner of Customs rejected the application made by the appellant for grant of new Customs Broker Licence under the Customs Broker Licensing Regulation, 2013 (for short said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve given careful consideration to the submissions. The law is well settled. An appeal is always a creation of a statute and unless there is a specific remedy provided in the statute by way of an appeal, a right of appeal is never available to a litigant. 5 The said Regulation of 2013 have been framed in exercise of the power under subsection 2 of section 146. Section 146 of the said Act reads thus: 146. Licence for customs brokers (1) No person shall carry on business as a customs broker relating to the entry or departure of a conveyance or the import or export of goods at any customs station unless such person holds a licence granted in this behalf in accordance with the Regulation. (2) The Board may make Regulation for the purpose of carrying out the provisions of this section and, in particular, such Regulation may provide for (a) the authority by which a licence may be granted under this section and the period of validity of such licence; (b) the form of the licence and the fees payable therefor; (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 a custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Act,1962; (c)Whether Regulation 21 of the CHALR, 2004 is ultra vires the provisions of the Customs Act,1962. 7 An argument was canvassed that in view of clause (a) of subsection 1 of section 129 of the said Act, an Appeal lies before the Appellate Tribunal against the decision or order passed by the Commissioner of Customs as an Adjudicating Authority. An argument was canvassed that as order of prohibition has been passed by the Commissioner as an Adjudicating Authority, an Appeal would be maintainable under clause (a) of subsection 1 of section 129. Under clause 8 of Regulation 22, an appeal by Custom House Agent was maintainable before the Appellate Tribunal, only against the order passed under Regulation 20 or sub Regulation 7 of Regulation 22. It was submitted that notwithstanding the Regulation 22 of the said Regulation of 2004, an appeal would be maintainable under clause (a) of subsection 1 of section 129A. Paragraph 15 of the said decision reads thus: 15 Section 129A provides an appeal to the Tribunal by a person aggrieved by orders of the nature provided in clauses (a) to(c). Clause (a) is a decision or order passed by the Commissioner of Customs as an adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pects of the licensing of CHAs including disciplinary control. Remedies against orders passed in the disciplinary jurisdiction are to be provided in the Regulation. The Regulation constitute a self contained code relating to the licensing of CHAs. The Regulation provide for disciplinary control over CHAs and have provided an appellate remedy against orders of revocation or suspension. An order of prohibition under Regulation 21, preventing a CHA from operating within one or more sections of a customs station is not subject to an appeal under the Regulation. The subordinate legislation has considered that such an order does not possess the consequences of either a revocation of a licence or for that matter, the suspension of a licence pending enquiry since such an order prohibits a CHA from operating in one or more sections of a customs station. The wisdom of the delegate of the legislature in not providing an appeal in such a case does not fall for re-evaluation by the Court. It is trite law that there is no inherent right of appeal. An appeal is a creation of a statute or, as in the present case, the creation of a statutory provision (Section 146) read together with the Regulation ..... X X X X Extracts X X X X X X X X Extracts X X X X
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