2008 (1) TMI 759 - AT - Customs

Summary

The appellant filed an appeal against the Commissioner of Customs' order suspending the courier license. The Revenue raised an objection citing Regulation 14(1) of Courier Import and Export (Clearance) Regulation Act, stating the remedy for the appellant was to file a statutory representation to the Chief Commissioner of Customs. The Tribunal found merit in the objection and dismissed the appeal as not maintainable.