2019 (2) TMI 2096

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....UMAR, MEMBER (T) Shri M.S. Dhindsa, AR, for the Appellant. Shri Naveen Bindal, Advocate, for the Respondent. ORDER [Order per : Ashok Jindal, Member (J)]. - The Revenue has filed an application for stay in impugned order, wherein the Ld. Commissioner has dropped the proceedings against the respondent who is a Customs Broker. 2. Heard the parties. 3. Considering the fact....

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....s (Appeals) against the orders of the Deputy Commissioner or Assistant Commissioner of Customs, as they may be, who shall proceed to decide the appeal expeditiously within two months of the filing of the appeal." On going through the said regulation, only the Customs Broker or F-card holder can file an appeal before this Tribunal against the order of the Commissioner of Customs (General) under ....