2002 (5) TMI 811 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai held that the Revenue's appeal against an order dropping proceedings against Customs House Agents is not maintainable as the right to appeal lies only with the CHA as per Regulation 23 sub-clause 8. The Tribunal dismissed the Revenue's appeal under Sec. 129A of the Customs Act, 1962.