Custom, Excise & Service Tax Tribunal
M/S S.R. Sale & Company vs Commissioner Of Customs (General) on 2 January, 2013
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH AT MUMBAI
COURT NO. II
APPLICATION NO. C/S/2910/12
IN APPEAL NO. C/1269/12 Mum
Arising out of Order-in-Appeal No. 38/2012 dated 12.09.2012 passed by the Commissioner of Customs (General), Mumbai.
For approval and signature:
Honble Shri Ashok Jindal, Member (Judicial)
Honble Shri P.R. Chandrasekharan, Member (Technical)
1. Whether Press Reporters may be allowed to see : No
the Order for publication as per Rule 27 of the
CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication
in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy : Seen
of the Order?
4. Whether Order is to be circulated to the Departmental : Yes
authorities?
M/s S.R. Sale & Company
:
Appellant
Versus
Commissioner of Customs (General)
Mumbai
Respondent
Appearance Shri Krishna Kumar, Advocate for appellant Shri D.D. Joshi, Supdt. (A.R.) For Respondent CORAM:
Shri Ashok Jindal, Member (Judicial) Shri P.R. Chandrasekharan, Member (Technical) Date of Hearing : 02.01.2013 Date of Decision : 02.01.2013 ORDER NO.
Per Ashok Jindal The appellant is in appeal along with a stay application against the impugned order wherein their CHA licence has been prohibited under Regulation 21 of CHALR, 2004.
2. The learned A.R. appearing for the Revenue took an objection on the premise that the appeal against the order under Regulation 21 of CHALR 2004, is not maintainable before this Tribunal as per the decision of this Tribunal in the case of Vetri Impex vide Order No. A/252/2012/CSTB/C-I dated 16.04.2012.
3. Heard the learned A.R. and perused the above cited order.
4. In view of the decision of this Tribunal in the case of Vetri Impex (supra), we dismiss the appeal as well as the stay application with liberty to the appellant to approach the appropriate forum for appropriate remedy.
5. Order is to be given Dasti.
(Dictated in open Court) (P.R. Chandrasekharan) Member (Technical) (Ashok Jindal) Member (Judicial) nsk 2