2014 (2) TMI 116 - AT - Customs

Maintainability of the appeal - Revocation of registration - Held that - Under Regulation 14 (1) of the Courier Imports and Exports (Clearance) Regulations, 1998, there is no provision for filling appeal before this Tribunal - Decided against assessee.

Summary

The appeal was filed against the revocation of registration of an Authorized Courier under Regulation 14(1) of the Courier Imports and Exports (Clearance) Regulations, 1998. The Tribunal found no provision for such appeal, thus dismissing it as non-maintainable. The application was also dismissed.