“Any Person Aggrieved ” as Used in S.129 A of Customs Act Not Includes Customs Dept: CESTAT Dismisses Appeal Filed by Dept [Read Order]

It was observed that the right to prefer an appeal under section 129A or 129D of the Customs Act, 1962 against an order passed under Regulations 21 or 23 of the Custom Broker Licensing Regulations, 2013 is available only to a Custom Broker
By Yogitha S. Yogesh - On September 26, 2024 10:10 am - 2 mins read
CESTAT - Customs Act - Customs Excise Service Tax Appellate Tribunal - Section 129 A of Customs Act - Any Person Aggrieved - customs department - CESTAT Dismisses - CESTAT News - CESTAT Updates - taxscan

The Customs Excise Service Tax Appellate Tribunal dismissed the appeal filed by Department on observing that “Any Person Aggrieved ” as used in Section 129 A of Customs Act,1962  not includes customs department.  The department challenged passed by the Commissioner. The impugned order was passed under the Customs Brokers’ Licensing Regulations 2018 read with CBLR…

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