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    <title>2019 (12) TMI 1073 - KARNATAKA HIGH COURT</title>
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    <description>The High Court held that the order passed by the Commissioner under the Customs House Agents Licensing Regulations (CHALR), 2004 was appealable by the Revenue, rejecting the notion that Regulation 22(8) of CHALR, 2004 could restrict the Department&#039;s right to appeal under sections 129A and 129D of the Customs Act, 1962. The Court emphasized that the Act&#039;s provisions prevail over Regulations and directed the Customs, Excise &amp;amp; Service Tax Appellate Tribunal (CESTAT) to hear and decide the appeal on its merits, setting aside the previous order. The appeal filed by the Revenue was deemed maintainable, answering substantial questions of law in favor of the Revenue.</description>
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    <pubDate>Wed, 04 Dec 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=390190</link>
      <description>The High Court held that the order passed by the Commissioner under the Customs House Agents Licensing Regulations (CHALR), 2004 was appealable by the Revenue, rejecting the notion that Regulation 22(8) of CHALR, 2004 could restrict the Department&#039;s right to appeal under sections 129A and 129D of the Customs Act, 1962. The Court emphasized that the Act&#039;s provisions prevail over Regulations and directed the Customs, Excise &amp;amp; Service Tax Appellate Tribunal (CESTAT) to hear and decide the appeal on its merits, setting aside the previous order. The appeal filed by the Revenue was deemed maintainable, answering substantial questions of law in favor of the Revenue.</description>
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      <pubDate>Wed, 04 Dec 2019 00:00:00 +0530</pubDate>
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