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2022 (10) TMI 752 - HC - CustomsMaintainability of appeal - appeal rejected on the ground that the appeal preferred under Section 129A of the Customs Act, 1962 is not maintainable - suspension of Customs Broker License - Whether Regulation 21 of the Customs Broker Licensing Regulations, 2013 prohibits an appeal by the revenue department in case it were aggrieved of an order passed under the said Regulations? - HELD THAT:- The expression “any person aggrieved” which finds mention in Section 129A of the Act cannot include the revenue, in matters concerning issuance of licence. The appeal to the Tribunal, as per the statutory provisions referred, is restricted only to two situations i.e., against an order of suspension or revocation of licence. Clearly, it confines the right of appeal only to the Customs Broker. The Customs Broker having succeeded before the Commissioner of Customs (Airport and General), the revenue, cannot prefer an appeal. The questions of law proposed by the revenue, cannot be entertained, as they stand concluded by the decision rendered by the coordinate bench of this Court in COMMISSIONER OF CUSTOMS (GENERAL) VERSUS FALCON INDIA [2018 (11) TMI 314 - DELHI HIGH COURT] where it was held that In these circumstances, that the order of the Commissioner was styled as an order-in-original or even that it mistakenly pointed to an appellate remedy under Section 129A of the Customs Act, was not in any manner conclusive or whether such appeal was maintainable. This Court is therefore of the opinion that the CESTAT's decision is sound and does not call for an interference. Appeal disposed off.
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