https://www.taxtmi.com/caselaws?id=180925 The CHA Licensing Regulations, 1984 were treated as a self-contained code, and the Tribunal examined whether the Revenue could invoke Section 129A of the Customs Act, 1962 against a Commissioner's order under Regulation 23(7) restoring a CHA licence after acceptance of the enquiry officer's report. On the scheme of the regulations and the limited scope of the statutory appellate remedy, the Tribunal held that the department had no such right of appeal in the manner attempted. The Revenue's appeal was therefore not maintainable. en-us Tue, 18 May 2010 00:00:00 +0530 Tue, 14 Nov 2017 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180925 The CHA Licensing Regulations, 1984 were treated as a self-contained code, and the Tribunal examined whether the Revenue could invoke Section 129A of the Customs Act, 1962 against a Commissioner's order under Regulation 23(7) restoring a CHA licence after acceptance of the enquiry officer's report. On the scheme of the regulations and the limited scope of the statutory appellate remedy, the Tribunal held that the department had no such right of appeal in the manner attempted. The Revenue's appeal was therefore not maintainable. Case-Laws Customs Tue, 18 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180925