Maintainability of appeals under Customs Broker Licensing Regulations: departmental appeal rejected, revival via CESTAT permitted if Supreme Court allows

Maintainability of appeals under Regulation 19 of the Customs Broker Licensing Regulations, 2018: coordinate-bench precedent was applied to conclude that the Department is not entitled to file an appeal against orders under the Regulations, resulting in dismissal of the present departmental appeal. The court followed existing Delhi High Court decisions refusing departmental appeals under Regulation 19, but permitted the Department to seek revival before the CESTAT if a contrary Supreme Court ruling allows such appeals.

---

---

Issues: Whether an appeal filed by the Department under Regulation 19 of the Customs Brokers Licensing Regulations, 2018 against an order passed under those Regulations is maintainable.

Analysis: Regulation 19 of the Customs Brokers Licensing Regulations, 2018 provides the appellate route in relation to orders under the Regulations. The impugned appellate order relied on earlier coordinate decisions holding that the regulatory scheme constitutes a complete code and that the expression "any person aggrieved" in Section 129A of the Customs Act, 1962 does not encompass the Revenue in respect of orders under the Customs Brokers Licensing Regulations. Multiple coordinate bench decisions have applied this interpretive approach to conclude that the Department is not entitled to prefer an appeal under the said Regulation. The Supreme Court has pending proceedings on a related question; if the Supreme Court were to permit such appeals, revival before the appellate forum would be available.

Conclusion: Appeal by the Commissioner under Regulation 19 of the Customs Brokers Licensing Regulations, 2018 is not maintainable and the departmental appeal is rejected (in favour of the assessee).

---