Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2018 (8) TMI 1605

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ound that the CHALR does not provide for a right of Revenue to file an appeal. - C/194/2012 & C/CO/6/2012 - FINAL ORDER No. 41695/2018 - Dated:- 31-5-2018 - Shri V. Padmanabhan, Member (Technical) And Shri P. Dinesha, Member (Judicial) Shri A. Cletus, ADC(AR) for the appellant Ms. K. Nancy, Advocate for the Respondent. ORDER Per: V. Padmanabhan The present appeal is filed by the Revenue challenging the OIO No. 18862/2012 dated 28.05.2012. 2. The respondent is a regular Custom House Agent (CHA) authorized to operate in Chennai Custom House. They field a Shipping Bill No. 3245398 dated 26.08.2006 on behalf of the exporter M/s. India Lanka General Impex, Chennai, declaring the goods as SS Grinder with spare par .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ment imposed by the Commissioner is too lenient and merits revocation of the CHA licence. He also brought to our notice the fact of the case that the CHA has allowed the licence to be mis-used by unauthorized person by handing over blank form which was found to have been filled and signed by the unauthorized person. 5. The Ld. Advocate appearing on behalf of the respondent raised the preliminary objection that the CHA Licence Regulations under which the present proceedings have been initiated, does not provide for an appeal to be filed by the Revenue. The regulations provide only for an appeal to be filed by the CHA. Hence it is her submission that the appeal of the Revenue is not maintainable. In this connection she relied on the follow .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 the right of the owner of the goods to file an appeal against the decision for provisional release by the adjudicating authority under Section 110A of the Customs Act, 1962. The Tribunal had no occasion 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates