S.N.M. AGENCY Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE application for early hearing has been filed by M/s. S.N.M. Agency against the Order -in -Original Nos. 15/2013, dated 30 -8 -2013 & 36/2013, dated 28 -11 -2013 passed by Commissioner of Customs (General), Mumbai, wherein he has prohibited the appellant to function as a Customs Broker within his jurisdiction, as per the provisions of Regulation 23 of CBLR, 2013 pending Inquiry proceedings under Regulation 20. Aggrieved of the same, the appellant is before us. The ld. Counsel for the appellant submits that as per Regulation 21 of CBLR, 2013 a Customs broker, who is aggrieved by any order passed by the Commissioner of Customs under this Regulation, may prefer an appeal under Section 129A of the Customs Act, before this Tribunal. Therefore, the appeal is maintainable before this Tribunal. He further submits that the wordings of the CBLR, 2013 is different from its predecessor CHALR, 2004. Under CHALR, 2004, under Regulation 22, only appeals against suspension or revocation under Regulation 20 or 22, as the case may be, could be heard by the Tribunal. However, in the present CBLR, 2013, there is no restriction in hearing any order passed by the Commissioner of Customs and therefore, it is his contention that the appeal is maintainable before this Tribunal.

(2.) WE have considered the submissions made by the ld. Counsel very carefully.