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    <title>2026 (2) TMI 551 - CESTAT NEW DELHI</title>
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    <description>An order revoking courier registration and forfeiting security under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 is governed by the regulations&#039; internal remedy via representation to the Chief Commissioner under Regulation 13(2); such orders arise from delegated regulatory power and are not orders under the Customs Act for which an appeal lies under Section 129A, and the Commissioner&#039;s order merged into the Chief Commissioner&#039;s decision. Consequently, an appeal to the Tribunal under Section 129A against the Commissioner&#039;s revocation and forfeiture order is not maintainable and was dismissed.</description>
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    <pubDate>Thu, 15 Jan 2026 00:00:00 +0530</pubDate>
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      <title>2026 (2) TMI 551 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=786403</link>
      <description>An order revoking courier registration and forfeiting security under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 is governed by the regulations&#039; internal remedy via representation to the Chief Commissioner under Regulation 13(2); such orders arise from delegated regulatory power and are not orders under the Customs Act for which an appeal lies under Section 129A, and the Commissioner&#039;s order merged into the Chief Commissioner&#039;s decision. Consequently, an appeal to the Tribunal under Section 129A against the Commissioner&#039;s revocation and forfeiture order is not maintainable and was dismissed.</description>
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      <pubDate>Thu, 15 Jan 2026 00:00:00 +0530</pubDate>
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