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    <title>2019 (2) TMI 2096 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal dismissed the Revenue&#039;s application for a stay and appeal concerning proceedings against a Customs Broker, as per Regulation 19 of the Custom Broker Licensing Regulations, 2018. The regulation permits only Customs Brokers or F-Card holders to appeal orders by the Commissioner of Customs (General) to the Customs, Central Excise and Service Tax Appellate Tribunal. The Tribunal concluded that the Revenue lacks the standing to file such appeals, thereby emphasizing strict adherence to the procedural rules and eligibility criteria outlined in the regulations.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s application for a stay and appeal concerning proceedings against a Customs Broker, as per Regulation 19 of the Custom Broker Licensing Regulations, 2018. The regulation permits only Customs Brokers or F-Card holders to appeal orders by the Commissioner of Customs (General) to the Customs, Central Excise and Service Tax Appellate Tribunal. The Tribunal concluded that the Revenue lacks the standing to file such appeals, thereby emphasizing strict adherence to the procedural rules and eligibility criteria outlined in the regulations.</description>
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      <pubDate>Tue, 19 Feb 2019 00:00:00 +0530</pubDate>
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