9911796707
TMI Blog2019 (1) TMI 1319X X X X Extracts X X X X X X X X Extracts X X X X ..... such order was passed under the CHALR, 1984, the author of such order cannot be termed as an adjudicating authority, whose order can be appealed against before the Appellate Tribunal. Therefore, in absence of any specific provisions made in the Customs statute, the present appeal filed by Revenue is not maintainable before the Tribunal. Under the identical situation, the Tribunal in the case of COMMISSIONER OF CUSTOMS (GENERAL) , MUMBAI VERSUS MUKADAM FREIGHT SYSTEMS PVT LTD [2017 (5) TMI 798 - CESTAT MUMBAI] has held that right to appeal against the CHALR, 1984 before the Tribunal is only available to the CHA and Revenue cannot be termed as an “aggrieved party” against the decision concerning the licensing regulations for filing appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rticles of charges were framed against the respondent on the ground that it had violated the Regulations 13(a), 13(b), 13(d) and 13(n) of the CHALR, 2004. On further investigating into the matter, the Enquiry Officer and vide letter dated 8.3.2011 he has submitted the report stating that the articles of charges framed against the respondent are not maintainable, hence not proved. Show cause notice dated 28.4.2009 issued by the Department was adjudicated vide the impugned order dated 5.4.2011, wherein the learned adjudicating authority has forfeited the entire amount of security deposit made by the respondent and further ordered that the CHA licence shall become operative on making a fresh deposit as per Regulation 10 of the CHALR, 2004. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Agency 2003 (161) ELT 483 (Tri.-Mumbai). 6. Heard both sides and perused the records. 7. Chapter XV contained in the Customs Act, 1962 deals with the provisions of filing of appeals and revisions and the manner of disposal thereof. Sections 128 to 131C are contained in such chapter. Section 129A of the Act provides for filing of appeal to the Appellate Tribunal against a decision or order passed by the Commissioner of Customs as an adjudicating authority. The present impugned order was passed by the learned Commissioner of Customs in his administrative capacity and not in context with matter relating to levy of tax. Since such order was passed under the CHALR, 1984, the author of such order cannot be termed as an adjudicating a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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