2026 (1) TMI 962

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....Through: Mr. Harpreet Singh, SSC with Ms. Suhani Mathur & Mr. Jai Ahuja, Advs.   For the Respondent Through: None. ORDER 1. This hearing has been done through hybrid mode. CM APPL. 26581/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. CUSAA 76/2025 & CM APPL. 26582/2025 3. The present appeal has been filed by the Appellant- Com....

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....n appeal under section 129A of the Act to the Customs, Central Excise and Service Tax Appellate Tribunal established under sub-section (I) of section 129 of the Act: Provided that a G card holder aggrieved by any order passed by the Deputy Commissioner or Assistant Commissioner of Customs under these regulations may prefer an appeal under section 128 of the Act to the Commissioner of Cust....

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....oner is available only to the Custom Broker and not to the Revenue. The question whether an appeal by the Revenue would be maintainable 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/[2019 (368) E.L.T. 35 (Delhi)]. The said decision was also followed by a Coordinate Bench of this Court in....