Custom, Excise & Service Tax Tribunal
A.W. Travel & Logistic Services Ltd vs Commissioner Of Customs (General), ... on 21 July, 2014
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT MUMBAI COURT No. I APPLICATION Nos. C/EH/100147/13-Mum C/S/100146/13-Mum APPEAL No. C/89895/13-Mum (Arising out of Order-in-Original No. 17/2013 dated 1.10.2013 passed by Commissioner of Customs (General), Mumbai) For approval and signature: Honble Mr. S.S. Kang, Vice President Honble Mr. P.K. Jain, 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?
====================================================== A.W. Travel & Logistic Services Ltd. Appellant Vs. Commissioner of Customs (General), Mumbai Respondent Appearance:
None for appellant Shri M.S. Reddy, Deputy Commissioner (AR), for respondent CORAM:
Honble Mr. S.S. Kang, Vice President Honble Mr. P.K. Jain, Member (Technical) Date of Hearing: 21.7.2014 Date of Decision: 21.7.2014 ORDER NO Per: S.S. Kang When the case was called, none appeared on behalf of the appellant in spite of notice issued regarding maintainability of the appeal.
2. Heard the learned AR.
3. The appellant filed this appeal against the order passed by the Commissioner of Customs whereby the Commissioner of Customs prohibited the appellant from working in Mumbai Customs Zone by exercising the powers under Regulation 23 of the Customs Brokers Licensing Regulations, 2013.
4. We find that as per the provisions of Section 146(2)(f) of the Customs Act, the appeal is maintainable against an order of suspension or revocation of licence. The present impugned order is not in respect of suspension or revocation of the licence. In view of the above provisions, we find that the appeal is not maintainable and the same is dismissed as such. Consequentially, the early hearing and stay applications are also dismissed.
(Dictated in Court) (P.K. Jain) Member (Technical) (S.S. Kang) Vice President tvu 1 2