TaxTMI 
TaxTMI 
2024 (10) TMI 553
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....hnical) For the Appellant : Shri Rakesh Kumar, Authorised Representative. For the Respondent : Shri Salil Arora and Shri Divya Ratna Singh, Advocates. ORDER P. V. SUBBA RAO: 1. The Order in Original [Impugned order] dated 27.9.2019 passed by the Commissioner is assailed in this appeal by the Revenue. In the impugned order passed under the Customs Brokers' Licensing Regulations [CBLR] 2018 r....
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....t the order passed against a Customs Broker under Customs Brokers Licensing Regulations, 2013. The relevant portions of the order are as follows: "6. In the aforesaid context, the Revenue has projected the following question for consideration: "Whether the Ld. CESTAT is right in law in holding that the right to prefer an appeal under section 129A or 129D of the Customs Act, 1962 against an ord....
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.... expression "any person aggrieved" as used in Section 129A of the Customs Act, 1962 would not include Revenue insofar as any order passed by the Commissioner of Customs under the CBLR, 2013 is concerned. 8. We find no reason to differ from the said decisions. 9. In view of the above, the question of law, as projected by the Revenue, is squarely covered against the Revenue by the decisions of ....