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    <title>2023 (3) TMI 847 - DELHI HIGH COURT</title>
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    <description>The Court dismissed the Revenue&#039;s appeal under Section 129A of the Customs Act, 1962 against the revocation of a custom broker&#039;s license, holding that the right to appeal under Regulations 21 or 23 of the Customs Brokers Licensing Regulations, 2013 lies with the custom broker, not the Revenue. Citing precedents, the Court emphasized that the Revenue is not considered &quot;any person aggrieved&quot; under Section 129A concerning orders by the Commissioner of Customs under the CBLR, 2013. The Court upheld established decisions and concluded that the Revenue&#039;s appeal lacked merit.</description>
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    <pubDate>Fri, 10 Mar 2023 00:00:00 +0530</pubDate>
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      <title>2023 (3) TMI 847 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=435461</link>
      <description>The Court dismissed the Revenue&#039;s appeal under Section 129A of the Customs Act, 1962 against the revocation of a custom broker&#039;s license, holding that the right to appeal under Regulations 21 or 23 of the Customs Brokers Licensing Regulations, 2013 lies with the custom broker, not the Revenue. Citing precedents, the Court emphasized that the Revenue is not considered &quot;any person aggrieved&quot; under Section 129A concerning orders by the Commissioner of Customs under the CBLR, 2013. The Court upheld established decisions and concluded that the Revenue&#039;s appeal lacked merit.</description>
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      <pubDate>Fri, 10 Mar 2023 00:00:00 +0530</pubDate>
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