https://www.taxtmi.com/caselaws?id=109158 The licensing scheme under the CHA Licensing Regulations, 1984 limited the right of appeal against orders passed under Regulations 21 and 23 to the Customs House Agent. The Tribunal held that, because Regulation 23(8) expressly conferred the appellate remedy only on the CHA and the regulations were framed under Section 146 of the Customs Act, 1962, the Revenue could not invoke Section 129A of the Customs Act to challenge an order dropping proceedings. The statutory scheme therefore made the Revenue's appeal not maintainable, and the preliminary objection was upheld. en-us Mon, 13 May 2002 00:00:00 +0530 Fri, 06 Apr 2012 12:41:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109158 The licensing scheme under the CHA Licensing Regulations, 1984 limited the right of appeal against orders passed under Regulations 21 and 23 to the Customs House Agent. The Tribunal held that, because Regulation 23(8) expressly conferred the appellate remedy only on the CHA and the regulations were framed under Section 146 of the Customs Act, 1962, the Revenue could not invoke Section 129A of the Customs Act to challenge an order dropping proceedings. The statutory scheme therefore made the Revenue's appeal not maintainable, and the preliminary objection was upheld. Case-Laws Customs Mon, 13 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109158