Customs Broker Licensing appeals: Revenue not covered as an aggrieved person under section 129A, making departmental appeal non-maintainable

An appeal by the Revenue against an order concerning Customs Broker licensing was held not maintainable under section 129A of the Customs Act, 1962. The Delhi High Court reasoning treated the Customs Broker Licensing Regulations as a complete code, so the phrase "any person aggrieved" in section 129A does not include the Revenue for orders passed under those Regulations. That reasoning was applied equally to the 2018 Regulations, with the result that the departmental appeal was not maintainable.

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Issues: Whether an appeal filed by the Revenue against an order relating to Customs Broker licensing was maintainable under section 129A of the Customs Act, 1962.

Analysis: The prior Delhi High Court ruling held that the Custom Broker Licensing Regulations constitute a complete code and that, for orders passed under those Regulations, the expression "any person aggrieved" in section 129A of the Customs Act, 1962 does not include the Revenue. The same reasoning was held applicable to the 2018 Regulations as well.

Conclusion: The appeal filed by the department was not maintainable.

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