Appeal Against CBLR Order - Jurishour No. 1 Latest Tax News

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has observed that the department cannot file an appeal against CBLR order passed under Customs Brokers’ Licensing Regulations (CBLR) by the Commissioner.

The bench of Justice Dilip Gupta (President) and P. V. Subba Rao (Technical Member) has relied on the decision of the Delhi High Court in case of Commissioner of Customs (Airport & General) vs. Transworld Cargo & Travels in which it was held that the department had no right to appeal against the order passed against a Customs Broker under Customs Brokers Licensing Regulations, 2013.

Background

The appellant/department has challenged the Order in Original passed by the Commissioner. In the order passed under the Customs Brokers’ Licensing Regulations 2018 read with CBLR 2013, the Commissioner imposed a penalty of Rs. 50,000 upon the respondent-Customs Broker but refrained from revoking its licence and forfeiting its security deposit.

The department’s appeal is to modify the order to the extent that the licence of the Customs Broker may be revoked and its security deposit may be forfeited.

Arguments

The counsel, Salil Arora on behalf of the customs broker argued 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.

Conclusion

The tribunal held that CBLR was a complete code. 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.

The court held that the appeal filed by the department was not maintainable.

FAQs

Can department file an appeal against CBLR order passed under Customs Brokers’ Licensing Regulations (CBLR)?

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in the case of Commissioner Of Customs (Airport And General) V/S M/S Entire Logistics Pvt Ltd has observed that the department cannot file an appeal against CBLR order passed under Customs Brokers’ Licensing Regulations (CBLR) by the Commissioner.