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TMI Blog2018 (3) TMI 650X X X X Extracts X X X X X X X X Extracts X X X X ..... ora, Adv.) ORDER Per: B. Ravichandran The present appeal is filed by the Revenue against the Order-in-Original No.49/KB/POLICY/2017 dated 17.08.2017 passed by the Commissioner of Customs (General), New Delhi. 2. The brief facts of the case are that, the Respondent is a Customs House Agent (CHA) and certain proceedings were initiated against them under Customs Brokers Licensing Regulations, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... objection regarding the maintainability of the appeal of the Revenue relying on the decision of the Tribunal in the case of Aramex India Pvt. Ltd. Vs CC (Airport), Mumbai, 2017 (357) ELT 420 (Tri.-Mum), and Naresh Jaisingh Vs CC (General), Mumbai-I, 2016 (332) ELT 147 (Tri.-Mumbai). He submitted that the CBLR, 2013 did not provide for any appellate remedy to the Revenue. The legal provisions conta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he learned DR submitted that, the Larger Bench decision of the Tribunal in the case of Gaurav Pharma Ltd. Vs CCE&ST, Rohtak, 2015 (326) ELT 561 (Tri.LB), should have relevance to decide the right of Revenue to file the appeal. He specifically drew our attention to para 20, 34 & 38 of the said order of the Larger Bench (supra). We have perused the same and noticed that the Larger Bench had examined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncluded that in the presence of specific provision for CHA as well as no specific provision for the Revenue, such appeal is not contemplated or permissible under CBLR, 2013 on the part of the Revenue. We have no reason to differ with the said decisions and accordingly by following the ratio of the said decisions (supra), we find that the appeal by the Revenue is not maintainable and the same is di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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