The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) New Delhi Bench dismissed the appeal filed by the department to modify the impugned order seeking revoking of the license and forfeiting of the security deposit. In accordance with law, the Department cannot appeal Customs Brokers Licensing Regulations, 2018 (CBLR) order issued by commissioner.
The Impugned order dated 27.09.2019 was passed by the Commissioner is assailed in this appeal by the revenue. The impugned order was passed under the Customs Brokers Licensing Regulations,2018 (CBLR, 2018) read with CBLR 2013, in which the commissioner imposed a penalty of Rs.50,000/- upon the respondent, M/s Entire Logistics Pvt Ltd. But was refrained from revoking its license and forfeiting its security deposit.
The specific appeal filed by the appellant, The appellant, Commissioner of Customs- Delhi (Airport and General) prayers to modify the impugned order and revoke the respondents license and its security deposit may be forfeited.
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When the matter was taken up, Shri Salil Arora and Shri Divya Ratna Singh, Advocates representing 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.
Judgment of the Delhi High Court in Commissioner of Customs (Airport & General) vs. Transworld Cargo & Travels was relied upon to support the above claim. In this judgment, 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. 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.
Shri Rakesh Kumar, departmental representative, submitted that in Transworld Cargo Delhi High Court held that the Revenue cannot file an appeal against an order passed under CBLR by the Commissioner.
Revenue has appealed against this judgment to the Supreme Court but there is no stay on the order. Following which the CESTAT Bench observed.
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The CESTAT Bench comprising Justice Dilip Gupta ( President ) and P.V Subba Rao ( Technical Member ) observed that in view of the above points, respectfully following the decision of Delhi High Court in Transworld Cargo, the court dismissed the appeal filed by the revenue as not maintainable. Cross objections of respondents also stand disposed of.
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