https://www.taxtmi.com/caselaws?id=249931 Under the Customs House Agents Licensing Regulations, 1984, the departmental appeal was held to be unavailable against an order dropping proceedings against a Customs House Agent. Regulation 23 gave a right of appeal only to a Customs House Agent aggrieved by a decision or order under the regulatory scheme, while sections 129D and 129A of the Customs Act, 1962 did not extend departmental appellate power to orders passed under the Regulations or to revocation or dropping of proceedings under them. In the absence of a specific enabling provision, the Revenue could not maintain the appeal. en-us Mon, 30 Jun 2014 00:00:00 +0530 Tue, 25 Nov 2014 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249931 Under the Customs House Agents Licensing Regulations, 1984, the departmental appeal was held to be unavailable against an order dropping proceedings against a Customs House Agent. Regulation 23 gave a right of appeal only to a Customs House Agent aggrieved by a decision or order under the regulatory scheme, while sections 129D and 129A of the Customs Act, 1962 did not extend departmental appellate power to orders passed under the Regulations or to revocation or dropping of proceedings under them. In the absence of a specific enabling provision, the Revenue could not maintain the appeal. Case-Laws Customs Mon, 30 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249931