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TMI Blog2018 (11) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Customs in her capacity as an Adjudicating Authority . It is important to underline this aspect because but for Regulation 21 even applicants who were declined a licence would not be able to avail of the remedy of appeal to CESTAT. Unless the controlling parent enactment is expressed or by force of necessary implication, it can be inevitably interfered with the subject matter of a parti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal in the opinion of this Court is untenable. It seeks to challenge an order of the Commissioner (which apparently has been wrongly styled as order-in-original) that led to the grant of a Customs Broker licence under the Customs Brokers Licensing Regulations, 2013. At the time when the licence was granted the CBLR 2013, as it is called now, was not in force and the previous Regulations of 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aintainable, the Tribunal disagreed and rejected the appeal. It is argued by the Revenue that the expression adjudicating authority would include a Commissioner and all orders of the Commissioner parting character of a decision based upon consideration of rival contentions and positions, would therefore be appealable. It was submitted that the Regulations were framed under the Customs Act and c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms, Central Excise and Service Tax Appellate Tribunal established under sub-section (1) of section 129 of the Act. It is evident that appeals to the Tribunal are maintainable at the behest of persons who are aggrieved by any order of a Principal Commissioner or by Commissioner of Customs in her capacity as an Adjudicating Authority . It is important to underline this aspect because but f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these circumstances, that the order of the Commissioner was styled as an order-in-original or even that it mistakenly pointed to an appellate remedy under Section 129-A of the Customs Act, was not in any manner conclusive or whether such appeal was maintainable. This Court is therefore of the opinion that the CESTAT s decision is sound and does not call for an interference. No question of law a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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