https://www.taxtmi.com/caselaws?id=343060 The customs house agent licensing regime under Section 146 of the Customs Act and the 1984 Licensing Regulations operates as a self-contained code. An appeal against restoration of the licence was premature because the Regulation 23 inquiry had not reached its statutory conclusion and the proceedings remained pending. The Revenue also could not use the Customs Act's review or appellate machinery to challenge an order made under the special licensing regulations, because the appellate remedy is expressly available only to the aggrieved licencee and no review role is reserved for a higher revenue authority. General powers under Section 129D could not override that special scheme. en-us Fri, 07 Apr 2017 00:00:00 +0530 Mon, 30 Apr 2018 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343060 The customs house agent licensing regime under Section 146 of the Customs Act and the 1984 Licensing Regulations operates as a self-contained code. An appeal against restoration of the licence was premature because the Regulation 23 inquiry had not reached its statutory conclusion and the proceedings remained pending. The Revenue also could not use the Customs Act's review or appellate machinery to challenge an order made under the special licensing regulations, because the appellate remedy is expressly available only to the aggrieved licencee and no review role is reserved for a higher revenue authority. General powers under Section 129D could not override that special scheme. Case-Laws Customs Fri, 07 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343060