Right to prefer an appeal - Penultimate Order - Whether the ...

High Court Rules Right to Appeal u/s 129A of Customs Act Available to Both Customs Brokers and Revenue Authorities.

March 14, 2020

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Right to prefer an appeal - Penultimate Order - Whether the CESTAT is right in law in holding that the right to prefer an appeal under Section 129A of the Customs Act, 1962 against an order passed under the CHALR, 2004 is available only to a Customs Broker and not to the Revenue? - the view taken by the CESTAT, of course following the earlier view of the CESTAT, is erroneous. - HC

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