2015 (10) TMI 2081

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.... Sr. Advocate and Terry V. James, Advocate, for the Respondent. ORDER Revenue is in appeal and seeking stay against the impugned order wherein the Commissioner has set aside the Order-in-Original which had rejected the refund claim filed by the CHA on behalf of the importer. The stand taken by the Revenue is that the Customs House Agent could not have filed the refund claim and rejection of the ....

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....d claim. It cannot be said that such a provision in the regulation is totally against the provisions of Section 27 of the Customs Act, 1962. In any case, even if the Regulation, according to Revenue is against the provisions of Section 27, challenge to such Regulation has to be made before the Hon'ble High Court or Supreme Court and not before the Tribunal which is the creation of Statute. We do n....