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TMI Blog2019 (4) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... n 129D of the Customs Act, 1962 the Committee of Chief Commissioners are fully empowered to review an order or decision for filing an appeal before the Appellate Tribunal - also, the department is entitled to file appeal in this matter under the provisions of Section 129A (1) (a) of the Customs Act, 1962. Matter reserved for orders - Both sides to note that in case the Ld. Advocate fails to sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms Broker M/s. Trishiv Logistics Pvt. Ltd. (hereinafter referred to as CB). The application for early hearing had been filed by the Revenue based on which, vide Misc Order No.40792/2018 the hearing was fixed for 07.03.2019. 2. When the matter came up for hearing, Ld. A.R Ms. T. Usha Devi reiterates the grounds of appeal and also made further submissions which are broadly summarized as under : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Regulation 21 of the CBLR 2013 whereby only a Customs Broker aggrieved by any order of the Commissioner of Customs under the said Regulations can file appeal to the CESTAT under Section 129A of the Customs Act, 1962. He submits that even in the new CBLR 2018, the provision for appeal under Regulation 19 therein is provided only for CB or Card Holder. In the circumstances, there is no provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs Act, 1962 the Committee of Chief Commissioners are fully empowered to review an order or decision for filing an appeal before the Appellate Tribunal. Ld. A.R also submits that department is entitled to file appeal in this matter under the provisions of Section 129A (1) (a) of the Customs Act, 1962. She seeks a week s time to study case laws relied upon by Ld. Advocate and report thereo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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