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TMI Blog2018 (11) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... n the case of COMMISSIONER OF CUS., MUMBAI Versus IMPEX CLEARING & SHIPPING AGENCY [2002 (5) TMI 811 - CEGAT, MUMBAI], where it was held that the right to prefer an appeal to the Tribunal under Sec. 129A of the Customs Act, 1962 against an order passed under Regulation 21 or 23 is available only to the CHA - Revenue’s appeal dismissed as not maintainable. - Appeal No. C/52574/2018 with C/Stay/509 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, 2013. Our attentions stand drawn to various such decisions. 3. A reference can be made to Tribunal s decision in the case of CC, New Delhi Vs. M/s Sunrise Freight Forwarders Pvt. Ltd. vide Final Order No. 50379-50381/2017 dated 18.1.2017. While dealing with an identical issue, the Tribunal observed as under: 4. We have carefully considered the above rival submissions of both the sid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r an appeal to the Tribunal under Sec. 129A of the Customs Act, 1962 against an order passed under Regulation 21 or 23 was available only to a CHA. The ld. counsel has also invited our attention to the scheme of the CHALR. He submits that, wherever necessary, appropriate remedies were also provided thereunder against any decision of the Commissioner adverse to a CHA. It is submitted that the CHALR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that an order of the Commissioner rejecting an application for renewal of licence was not appealable. 7. After considering the case law cited by the ld. counsel, we are of the view that the legal proposition made by him is well settled. Accordingly, the appeal of the Revenue is dismissed as not maintainable. 5. Similarly, in the case of Impex Clearing and Shipping Agency (supra), the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nch was an appealable nature of the order passed by the Commissioner relatable to provisional release of the goods. As the said issue is nowhere even remotely connected to the issue of Revenue s jurisdiction to challenge the order of adjudicating authority passed in CHA Licensing Regulation, we are of the view that the said reliance by the learned DR on the said Larger Bench decision, would not de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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