https://www.taxtmi.com/caselaws?id=756708 The customs broker licensing regulations constitute a special, self-contained code for licensing, control, suspension, revocation and appeals under section 146 of the Customs Act. Where that regulatory scheme provides a specific appellate remedy only to an aggrieved licensee, the licensing authority cannot invoke the general appeal provision in section 129A to challenge its own order. The right of appeal is not inherent and cannot be expanded beyond the limited route created by the regulations. Accordingly, the general appellate remedy is unavailable in this setting, and the authority's appeal was held not maintainable. en-us Tue, 06 Aug 2024 00:00:00 +0530 Wed, 07 Aug 2024 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756708 The customs broker licensing regulations constitute a special, self-contained code for licensing, control, suspension, revocation and appeals under section 146 of the Customs Act. Where that regulatory scheme provides a specific appellate remedy only to an aggrieved licensee, the licensing authority cannot invoke the general appeal provision in section 129A to challenge its own order. The right of appeal is not inherent and cannot be expanded beyond the limited route created by the regulations. Accordingly, the general appellate remedy is unavailable in this setting, and the authority's appeal was held not maintainable. Case-Laws Customs Tue, 06 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756708