LAWS(DLH)-2014-11-310

PREMIER SHIPPING AGENCIES Vs. COMMISSIONER OF CUSTOMS

Decided On November 10, 2014
Premier Shipping Agencies Appellant
V/S
COMMISSIONER OF CUSTOMS Respondents

JUDGEMENT

(1.) CM No.18105/2014

(2.) The learned counsel for the respondent contended that an appeal would lie before the Customs, Central Excise and Service Tax Appellate Tribunal (hereafter 'CESTAT') against the impugned order by virtue of Regulation 21 of CBLR 2013. This is disputed by the learned counsel for the petitioner who has referred to a decision of CESTAT, Mumbai in the case of M/s. S.N.M. Agency v. CC Mumbai: Appeal No.C/89661/13, decided on 13.01.2014. By the said decision, CESTAT, Mumbai has, in effect, held that Regulation 21 of the CBLR 2013 is ultra vires of Section 146(2) of the Customs Act, 1962 (hereafter the 'Act') and an appeal would only lie against an order of suspension or revocation of a licence.

(3.) At this stage, it is necessary to refer Regulation 21 of CBLR, 2013, which reads as under:-