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2024 (10) TMI 553

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..... partment 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 judgmen .....

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..... m revoking its licence and forfeiting its security deposit. The prayer in this appeal is to modify the impugned order to the extent that the licence of the respondent may be revoked and its security deposit may be forfeited. 2. When the matter was taken up, learned counsel for the respondent submitted that this appeal is not maintainable because the department cannot file an appeal against the ord .....

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..... ker (hereinafter CB ). 7. 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 Commissioner of Customs (General) v. Falcon India: CUSAA No. 278/2018, decided on 10- .....

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..... al) v. D.S. Cargo Agency (supra). 10. The appeal is, accordingly, dismissed. 3. Learned departmental representative fairly submitted that in Transworld Cargo 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. 4. In view of the above, r .....

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