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2009 (3) TMI 299 - AT - CustomsThe Appeal is filed by an ex-employee of a Customs House Agent. There is no Appeal by the Customs House Agent. As per the Regulation of 22 of Customs House Agent s Licensing Regulation, 2004, Customs House Agent aggrieved by any decision or order passed under Regulation 20 or Sub-Regulation 7 of Regulation 22 may prefer an Appeal to the Customs, Central Excise and Service Tax Appellate Tribunal. The Appellant is not a Customs House Agent. He is only an ex-employee of Customs House Agent. Therefore the present Appeal is not maintainable. Hence dismissed as such.
The Appellate Tribunal CESTAT, Kolkata dismissed an appeal filed by an ex-employee of a Customs House Agent as he was not a Customs House Agent and therefore the appeal was not maintainable under the Customs House Agent's Licensing Regulation, 2004.
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