2018 (11) TMI 314

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....r appellant.   Respondent Through: 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 t....

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....llate Tribunal (CESTAT) and moreover having 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 an....

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....by the Commissioner of Customs under these regulations, may prefer 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 Commissio....