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    <title>2026 (1) TMI 962 - DELHI HIGH COURT</title>
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    <description>Maintainability of appeals under Regulation 19 of the Customs Broker Licensing Regulations, 2018: coordinate-bench precedent was applied to conclude that the Department is not entitled to file an appeal against orders under the Regulations, resulting in dismissal of the present departmental appeal. The court followed existing Delhi High Court decisions refusing departmental appeals under Regulation 19, but permitted the Department to seek revival before the CESTAT if a contrary Supreme Court ruling allows such appeals.</description>
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      <description>Maintainability of appeals under Regulation 19 of the Customs Broker Licensing Regulations, 2018: coordinate-bench precedent was applied to conclude that the Department is not entitled to file an appeal against orders under the Regulations, resulting in dismissal of the present departmental appeal. The court followed existing Delhi High Court decisions refusing departmental appeals under Regulation 19, but permitted the Department to seek revival before the CESTAT if a contrary Supreme Court ruling allows such appeals.</description>
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