2018 (11) TMI 314

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....ough: Counsel for the respondent. (Appearance not given) O R D E R The present appeal in the opinion of this Court is untenable. It seeks to challenge an order of the Commissioner (which apparently has been wrongly styled as order-in-original) that led to the grant of a Customs Broker licence under the Customs Brokers Licensing Regulations, 2013. At the time when the licence was granted the CBLR....

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....ng regard to Section 129A of the Customs Act, 1962, such an appeal was in fact maintainable, the Tribunal disagreed and rejected the appeal. It is argued by the Revenue that the expression adjudicating authority would include a Commissioner and all orders of the Commissioner parting character of a decision based upon consideration of rival contentions and positions, would therefore be appealable.....

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....efer an appeal under section 129A of the Act to the Customs, Central Excise and Service Tax Appellate Tribunal established under sub-section (1) of section 129 of the Act. " It is evident that appeals to the Tribunal are maintainable at the behest of "persons" who are aggrieved by any order of a Principal Commissioner or by Commissioner of Customs in her capacity as an "Adjudicating Authority". I....