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TMI Blog2019 (12) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... g the order. When this court has already taken a view that the order passed under Regulation 23 of the Regulations of 2013 is an appealable order under Section 129A of the Act read with Regulation 21 of the Regulations of 2013, the Appellate Authority, without considering the law laid down by this court in the aforesaid judgments, has committed an error in rejecting the appeal on the ground that no appeal can be filed by the Revenue against the order passed by the Commissioner of Customs. The findings of the Appellate Authority is contrary to the law. The appeal filed by the Revenue is maintainable under Section 129A of the Act read with Regulation 21 of the Regulations of 2013. Accordingly, the substantial questions of law are answered in favour of the Revenue. - CSTA NO.3 OF 2015 - - - Dated:- 4-12-2019 - MR. RAVI MALIMATH AND MR. ASHOK S. KINAGI JJ. APPELLANT (BY SRI. JEEVAN J. NEERALGI, ADVOCATE) RESPONDENT (BY SRI. MAHANTESH SHETTAR, ADVOCATE - ABSENT) JUDGMENT ASHOK S. KINAGI J, The appellant-Revenue has filed the present appeal against the order dated 15.10.2014, passed in Final Order 21886 of 2014, wherein t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal challenging the order dated 10.07.2008 passed by the Commissioner of Customs (Appeals), Bangalore, before the Customs, Excise Service Tax Appellate Tribunal (CESTAT), Bengaluru. The Appellate Tribunal passed a Final Order 21886/2014 in Appeal No.C/632/2008-DB, vide order dated 15.10.2014, rejected the appeal on the ground that no appeal can be filed by the Revenue against the order passed by the Commissioner under CHA license regulations. The petitioner aggrieved by the Final Order No.21886/2014 dated 15.10.2014, passed by CESTAT, Bengaluru, in Appeal No.C/632/2008-DB, has filed the present appeal. 3. Heard arguments of the learned counsel for the appellant. 4. This court, by order dated 30.07.2015, admitted this appeal on the following substantial questions of law: (a) Whether, the CESTAT is right in law in holding that no appeal can be filed by the Department against the order passed by the Commissioner under the provisions of the Customs House Agents Licensing Regulations, 2004? (b) Whether the provisions contained in Regulation 22(8) of the CHALR, 2004 restrict the right of appeal by the Department overriding the provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng out the provisions of this section and, in particular, such regulations may provide for (a) the authority by which a licence may be granted under this section and the period of validity of such licence; (b) the form of the licence and the fees payable therefor; (c) the qualifications of persons who may apply for a licence and the qualifications of persons to be employed by a licensee to assist him in his work as a customs broker; (d) the manner of conducting the examination; (e) the restrictions and conditions (including the furnishing of security by the licensee) subject to which a licence may be granted; (f) the circumstances in which a licence may be suspended or revoked; and (g) the appeals, if any, against an order of suspension or revocation of a licence and the period within which such appeal may be filed. CUSTOMS BROKERS LICENSING REGULATIONS, 2013 Regulation 18. Revocation of licence or imposition of penalty. The Commissioner of Customs may, subject to the provisions of regulation 20, revoke the licence of a Customs Broker and order for forfeiture of part or whole ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sistant Commissioner of Customs nominated by him, a written statement of defense and also to specify in the said statement whether the Customs Broker desires to be heard in person by the said Deputy Commissioner of Customs or Assistant Commissioner of Customs. (2) The Commissioner of Customs may, on receipt of the written statement from the Customs Broker, or where no such statement has been received within the time-limit specified in the notice referred to in sub-regulation (1), direct the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, to inquire into the grounds which are not admitted by the Customs Broker. (3) The Deputy Commissioner of Customs or Assistant Commissioner of customs, as the case may be, shall, in the course of inquiry, consider such documentary evidence and take such oral evidence as may be relevant or material to the inquiry in regard to the grounds forming the basis of the proceedings, and he may also put any question to any person tendering evidence for or against the Customs Broker, for the purpose of ascertaining the correct position. (4) The Customs Broker shall be entitled to cross-e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions, the Commissioner of Customs may prohibit any Customs Broker from working in one or more sections of the Customs Station, if he is satisfied that such Customs Broker has not fulfilled his obligations as laid down under regulation 11 in relation to work in that section or sections. 6. As could be seen Section-129A of the Customs Act, provides for a substantial right of appeal. The right of appeal cannot be taken away or curtailed, since the Regulations have been framed under the Act. The Regulations cannot stipulate conditions or procedures contrary to those stated in the Act. The Regulations are intended only to instruct on the applicability of the Act. It cannot grant or reduce what has been granted or otherwise by the Act. Even otherwise, the Regulations for the Customs Act, does not speak about the applicability or otherwise of Section-129A of the Customs Act. Therefore, the provisions contained under Section-129A of the Customs Act must prevail over the Regulations. Even otherwise, the Regulations do not prohibit the Revenue from challenging the order. 7. This court while dealing with a similar order under Regulation 23 in the case of M/S. CAPRICORN ..... X X X X Extracts X X X X X X X X Extracts X X X X
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