"Any Person Aggrieved " as Used in S.129 A of Customs Act Not Includes Customs Dept: CESTAT Dismisses Appeal Filed by Dept [Read Order]

The Customs Excise Service Tax Appellate Tribunal dismissed the appeal filed by Department on observing that “Any Person Aggrieved " as used in Section 129 A of Customs Act,1962  not includes customs department. 

The department challenged passed by the Commissioner. The impugned order was passed under the Customs Brokers’ Licensing

Regulations 2018 read with CBLR 2013, the Commissioner imposed a penalty of Rs. 50,000/- upon the respondent but refrained from revoking its licence and forfeiting its security deposit.

The prayer in the appeal is to modify the impugned order to the extent that the licence of the respondent may be revoked and its security deposit may be forfeited.

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Counsel for the respondent submitted that this appeal is not maintainable because the department cannot file an appeal against the order passed by the Commissioner under CBLR. In Commissioner of Customs (Airport & General) vs. Transworld Cargo & Travels, the Delhi High Court, held that the department had no right to appeal against the order passed against a Customs Broker under Customs Brokers Licensing Regulations, 2013.

A two member bench of Justice Dilip Gupta, President and P V Subba Rao , Technical Member dismissed the appeal filed by the Revenue as not maintainable.

It was observed that the right to prefer an appeal under section 129A or 129D of the Customs Act, 1962 against an order passed under Regulations 21 or 23 of the Custom Broker Licensing Regulations, 2013 is available only to a Custom Broker.

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Further viewed that the expression “any person aggrieved” as used in Section 129A of the Customs Act, 1962 would not include department insofar as any order passed by the Commissioner of Customs under the CBLR, 2013 is concerned.

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