AIR 2020 (NOC) 905 (MAD.) ::AIROnline 2020 Mad 297

Madras High Court

Hon'ble Judge(s): Vineet Kothari, R. Suresh Kumar , JJ

(A) Customs Act (52 of 1962) S. 129 -A(1)(a), 146(2) — Customs House Agents Licensing Regulations (2004), Regns. 13 (a), (b), (d) (e), 22(7) — Appeal by Revenue — Against order of Licensing Authority — Locus standi — Order imposing penalty of Rs.25,000/- instead of revoking the Customs Broker licence for offence of export of prohibited item — Order passed under Regn.22(7) is adjudicative order and not administrative order — Can be categorised as an order under S.129A(1)(a) of Act and said order can very well be appealed by aggrieved party — No prohibition specifically or expressly made prohibiting Revenue from preferring any appeal against any order — Revenue would have locus standi, being aggrieved party to file appeal. MANU/KA/0473/2018, Relied on. (Para 40,41,42,47)