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2018 (11) TMI 242 - AT - CustomsMaintainability of appeal - whether the Revenue has right to appeal against the order of Commissioner? - Held that:- A reference can be made to Tribunal’s decision in the case of CC, New Delhi Vs. M/s Sunrise Freight Forwarders Pvt. Ltd. [2017 (3) TMI 159 - CESTAT NEW DELHI], where reliance placed in the case of COMMISSIONER OF CUS., MUMBAI Versus IMPEX CLEARING & SHIPPING AGENCY [2002 (5) TMI 811 - CEGAT, MUMBAI], where it was held that the right to prefer an appeal to the Tribunal under Sec. 129A of the Customs Act, 1962 against an order passed under Regulation 21 or 23 is available only to the CHA - Revenue’s appeal dismissed as not maintainable.
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