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2018 (3) TMI 650 - AT - CustomsPenalty under the provisions of Regulation 18 read with Regulation 20(7) and 22 of CBLR, 2013 for various acts of omission and commission - Customs Brokers Licensing Regulations, 2013 - Held that: - the issue regarding right of the Revenue to file an appeal under CBLR, 2013 was specifically examined by the coordinate Bench in more than one occasions and concluded that in the presence of specific provision for CHA as well as no specific provision for the Revenue, such appeal is not contemplated or permissible under CBLR, 2013 on the part of the Revenue - appeal dismissed being not maintainable.
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