Pioneer vs Nhava Sheva - I on 6 August, 2018
In Premier Shipping Agencies v. Commissioner
of Customs [2015 (3125) ELT 27 (Del)], the Hon'ble High Court of
Delhi has held that the Tribunal had erred in arriving at its conclusion;
in re SNM Agency; not being good law anymore, that precedent urged
upon us by Learned Authorized Representative cannot overcome the
C/87793/18
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maintainability approved in re Eastern Clearing and Forwarding
Agency Pvt Ltd. In re Naresh Jaisingh, the Tribunal was faced with
the appeal of an entity who had failed to be licenced as a customs
broker and, not unnaturally, the resort to an appellate mechanism
devised for handling aggrieved customs brokers is of no avail unless
the threshold of qualification is crossed; an observation in that context
by the Tribunal does not assist Learned Authorized Representative on
the constraints of appellate jurisdiction. Indubitably, the appellant is a
broker. The claim of binding precedent put forth by Learned
Authorized Representative does not hold.