2024 (10) TMI 553

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.... Mr. P. V. Subba Rao, Member (Technical) 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 Bro....

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....he department had no right to appeal against 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 sec....

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....The Court had held that, CBLR was a complete code. Further, the 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 ....