Maintainability of Revenue appeal under Customs Brokers Licensing Regulations: right of appeal confined to the Customs Broker, not the Revenue.

Under the Customs Brokers Licensing Regulations, 2013, the right of appeal against an order of the Commissioner was treated as available to the Customs Broker and not to the Revenue. Relying on the view that the regulations form a complete code, the expression "any person aggrieved" in section 129A of the Customs Act, 1962 was held not to extend to the Revenue for orders passed under those regulations. The Revenue's appeal was therefore held not maintainable and was dismissed.

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Issues: Whether the Revenue's appeal against the Commissioner's order passed under the Customs Brokers Licensing Regulations, 2013 was maintainable.

Analysis: The appeal was challenged on maintainability on the ground that, under the Customs Brokers Licensing Regulations, 2013, the right of appeal against an order of the Commissioner is available to the Customs Broker and not to the Revenue. Reliance was placed on the Delhi High Court decision holding that the regulations constitute a complete code and that the expression "any person aggrieved" in section 129A of the Customs Act, 1962 does not extend to the Revenue in respect of orders passed under the Customs Brokers Licensing Regulations, 2013.

Conclusion: The Revenue's appeal was held to be not maintainable and was dismissed.

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