AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2023 (3) TMI 847
X X X X Extracts X X X X
X X X X Extracts X X X X
.... with Mr Abhinav Kalia, Advocate. For the Respondent Through: Mr Prem Ranjan Kumar with Mr Abhishek, Advocates. ORDER 1. The Revenue has filed the present appeal impugning an order dated 30.10.2018 passed by the Custom Excise and Service Tax Appellate Tribunal (hereafter 'CESTAT'), whereby the appellant's appeal against an order passed by the Commissioner of Customs (hereafter 'Commission....
X X X X Extracts X X X X
X X X X Extracts X X X X
....dated 23.02.2018, the Commissioner passed an Order-in-Original suspending the respondent's Custom Broking License with immediate effect. However, subsequently, by an order dated 16.03.2018, the Commissioner revoked the said order dated 23.02.2018. 4. The Revenue filed an appeal against the said order dated 16.03.2018 under Section 129A of the Customs Act, 1962, before the learned CESTAT. 5. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....le is covered against the Revenue, by the decision of this Court in Commissioner of Customs (General) v. Falcon India: CUSAA No. 278/2018, decided on 10.10.2018. The said decision was also followed by a Co-ordinate Bench of this Court in Commissioner of Customs (General) v. D.S. Cargo Agency: CUSAA No.233/2019, decided on 21.09.2022. The Court had held that, CBLR was a complete code. Further, the ....