2019 (2) TMI 2096

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..... eedings against the respondent who is a Customs Broker - HELD THAT:- On going through the Regulation 19 of the Custom Broker Licensing Regulations, 2018, only the Customs Broker or F-card holder can file an appeal before this Tribunal against the order of the Commissioner of Customs (General) under the Customs Brokers Licensing Regulations, 2018. Admittedly, there is no provision of filing the .....

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..... lation 19. Appeal. - A Customs Broker or F-Card holder, who is aggrieved by any order passed by the Principal Commissioner of Customs or Commissioner of Customs, as the case may be, under regulation 16 or regulation 17, may prefer an appeal under Section 129A of the Act to the Customs, Central Excise and Service Tax Appellate Tribunal established under sub-section (1) of Section 129 of the Act : .....

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