https://www.taxtmi.com/caselaws?id=469754 An appeal by the Revenue against an order concerning Customs Broker licensing was held not maintainable under section 129A of the Customs Act, 1962. The Delhi High Court reasoning treated the Customs Broker Licensing Regulations as a complete code, so the phrase "any person aggrieved" in section 129A does not include the Revenue for orders passed under those Regulations. That reasoning was applied equally to the 2018 Regulations, with the result that the departmental appeal was not maintainable. en-us Fri, 06 Jun 2025 00:00:00 +0530 Thu, 02 Jul 2026 20:38:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469754 An appeal by the Revenue against an order concerning Customs Broker licensing was held not maintainable under section 129A of the Customs Act, 1962. The Delhi High Court reasoning treated the Customs Broker Licensing Regulations as a complete code, so the phrase "any person aggrieved" in section 129A does not include the Revenue for orders passed under those Regulations. That reasoning was applied equally to the 2018 Regulations, with the result that the departmental appeal was not maintainable. Case-Laws Customs Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469754