M/S Premier Shipping Agencies vs The Commissioner Of Customs on 10 November, 2014
21. Appeal by Customs Broker. A Customs Broker, who is aggrieved by any order passed by the Commissioner of Customs under these regulations, 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.
He also relied upon the decision of the Hon'ble Delhi High Court on same issue in the case of Premier Shipping Agencies vs. Commissioner of Customs 2015 (315) ELT 27 (Del.). Para 8 of the said decision is reproduced below for better appreciation:-