https://www.taxtmi.com/caselaws?id=759954 Under the Customs Brokers Licensing Regulations, 2013, the right of appeal against an order of the Commissioner was treated as available to the Customs Broker and not to the Revenue. Relying on the view that the regulations form a complete code, the expression "any person aggrieved" in section 129A of the Customs Act, 1962 was held not to extend to the Revenue for orders passed under those regulations. The Revenue's appeal was therefore held not maintainable and was dismissed. en-us Wed, 28 Aug 2024 00:00:00 +0530 Fri, 11 Oct 2024 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759954 Under the Customs Brokers Licensing Regulations, 2013, the right of appeal against an order of the Commissioner was treated as available to the Customs Broker and not to the Revenue. Relying on the view that the regulations form a complete code, the expression "any person aggrieved" in section 129A of the Customs Act, 1962 was held not to extend to the Revenue for orders passed under those regulations. The Revenue's appeal was therefore held not maintainable and was dismissed. Case-Laws Customs Wed, 28 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759954