2024 (10) TMI 553 - AT - Customs

Maintainability of appeal - respondent submitted that this appeal is not maintainable because the department cannot file an appeal against the order passed by the Commissioner under CBLR - Revocation of Customs Broker License - forfeiture of security deposit - penalty - HELD THAT - In Transworld Cargo 2023 (3) TMI 847 - DELHI HIGH COURT Delhi High Court held that the Revenue cannot file an appeal against an order passed under CBLR by the Commissioner. Revenue has appealed against this judgment to the Supreme Court but there is no stay on the order. Respectfully following the decision of Delhi High Court in Transworld Cargo, the appeal filed by the Revenue is dismissed as not maintainable.

Summary

The Appellate Tribunal CESTAT DELHI dismissed the appeal filed by the Revenue against an order imposing a penalty on a respondent under Customs Brokers' Licensing Regulations. The Tribunal held that the Revenue cannot appeal such orders as per the Delhi High Court judgment in Commissioner of Customs vs. Transworld Cargo. The appeal was dismissed as not maintainable.