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TMI Blog2023 (3) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... ustom Broker Licensing Regulations, 2013 is available only to a Custom Broker? HELD THAT:- In terms of Regulation 21 of the CBLR, 2013, an appeal against the order of the Commissioner is available only to the Custom Broker and not to the Revenue. The question whether an appeal by the Revenue would be maintainable is covered against the Revenue, by the decision of this Court in CCOMMISSIONER OF ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent Through: Mr Prem Ranjan Kumar with Mr Abhishek, Advocates. ORDER 1. The Revenue has filed the present appeal impugning an order dated 30.10.2018 passed by the Custom Excise and Service Tax Appellate Tribunal (hereafter CESTAT ), whereby the appellant s appeal against an order passed by the Commissioner of Customs (hereafter Commissioner ) under the Customs Brokers Licensing Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Order-in-Original suspending the respondent s Custom Broking License with immediate effect. However, subsequently, by an order dated 16.03.2018, the Commissioner revoked the said order dated 23.02.2018. 4. The Revenue filed an appeal against the said order dated 16.03.2018 under Section 129A of the Customs Act, 1962, before the learned CESTAT. 5. The learned counsel appearing for the Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of this Court in Commissioner of Customs (General) v. Falcon India: CUSAA No. 278/2018, decided on 10.10.2018. The said decision was also followed by a Co-ordinate Bench of this Court in Commissioner of Customs (General) v. D.S. Cargo Agency: CUSAA No.233/2019, decided on 21.09.2022. The Court had held that, CBLR was a complete code. Further, the expression any person aggrieved as used ..... X X X X Extracts X X X X X X X X Extracts X X X X
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