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2023 (3) TMI 847 - DELHI HIGH COURTMaintainability of appeal - allegations regarding fraudulent import of goods (tyre scrap) - forging customs copy of the Bills of Entry - right to prefer an appeal under Section 129A or 129D of the Customs Act, 1962 against an order passed under Regulations 21 or 23 of the Custom Broker Licensing Regulations, 2013 is available only to a Custom Broker? HELD THAT:- In terms of Regulation 21 of the CBLR, 2013, an appeal against the order of the Commissioner 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 CCOMMISSIONER OF CUSTOMS (GENERAL) VERSUS FALCON INDIA [2018 (11) TMI 314 - DELHI HIGH COURT]. The said decision was also followed by a Co-ordinate Bench of this Court in COMMISSIONER OF CUSTOMS (GENERAL) VERSUS D.S. CARGO AGENCY [2022 (10) TMI 752 - DELHI HIGH COURT]. 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. Appeal dismissed/
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