2026-VIL-308-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs - Maintainability of appeal under section 129A of the Customs Act against order revoking registration of authorized courier under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 - Whether the appeal filed by the appellant under section 129A of the Customs Act against the order of the Commissioner revoking its registration as an authorized courier is maintainable – HELD - The 2010 Regulations, framed under section 157 of the Customs Act, provide for a representation by the authorized courier against the order of the Commissioner revoking the registration to the Chief Commissioner of Customs. The section 129A of the Customs Act provides for an appeal against the decision or order passed by the Commissioner of Customs as an adjudicating authority, and the Commissioner's order in the present case was not passed under the Customs Act, but under the 2010 Regulations – Further, even otherwise, the order passed by the Chief Commissioner while deciding the representation filed by the appellant under the 2010 Regulations would merge the Commissioner's order, and section 129A of the Customs Act does not provide for an appeal against the order of the Chief Commissioner. The appeal against an order revoking the courier registration under the 2010 Regulations does not lie to the Tribunal under section 129A of the Customs Act - The appeal filed by appellant under section 129A of the Customs Act is dismissed as not maintainable and dismissed
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