2019 (2) TMI 1313

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..... resent dispute is no more open for any debate in view of the decisions of this Tribunal in the case of Commissioner of Customs (General), Mumbai Vs. Mukadam Freight Systems Pvt. Ltd. [2017 (5) TMI 798 - CESTAT MUMBAI]. The Tribunal has held that the right to prefer an appeal to the Tribunal under Section 129A of the Act against an order passed under CHALR, 2004 is only available to the CHA and Rev .....

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..... r CHA license issued by Pune Customs. The officers of DRI vide letter dated 03.02.2009 had informed the Commissioner of Customs, appellant herein that Import Export Codes of various firms were used for import of tyres and that some of the import consignments of tyres were cleared through the respondent s CHA firm, by mere declaring the value and misuse of IECs. On the basis of the information rece .....

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..... enue has preferred this appeal before this Tribunal contending inter alia, that both the inquiry officer and adjudicating authority have not applied proper mind in dropping the charges against the respondent and disregarded material evidences gathered by DRI during investigation. 3. Heard both sides and perused the case records. 4. The preliminary issue involved in this appeal for considerat .....

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