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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 ..... ate Bench in more than one occasions and concluded 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 - appeal dismissed being not maintainable. - Customs Appeal No.51822 of 2017 - A/50670/2018-CU[DB] - Dated:- 15-2-2018 - Mr. (Dr.) Satish Chandra, Preside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der the provisions of Regulation 18 read with Regulation 20(7) and 22 of CBLR, 2013 for various acts of omission and commission. 3. The learned DR for the Revenue contesting the impugned order submitted that for various irregularities alleged in the proceedings before the lower authorities, the penal consequences are not appropriate and commensurate. His submission is that, the original authori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able for violation of Regulations, 2013 is only ₹ 50,000/- and the Revenue is barred in agitating such quantum of penalty in view of the Litigation Policy announced under Section 131-A of the Customs Act, 1962. 5. We have heard both sides and perused the material available on record. Regarding the preliminary legal objection of the Respondent, we note that the Tribunal in the cases mentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... casion to examine the provisions of CBLR, 2013 as the same was not the point of dispute there. Further, the learned DR laid emphasis that any decision of adjudicating authority will involve persons and one of the persons should have a legal right to file an appeal for remedy. He submitted that, Section 129A provides for appeal to Appellate Tribunal of any person aggrieved by any order of the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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