Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Customs Customs + HC Customs - 2012 (12) TMI HC This

  • Login
  • Cases Cited
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2012 (12) TMI 622 - HC - Customs


Issues:
Grant of Customs House Agent license under different regulations.

Analysis:
The petitioner appeared in the Customs House Agent written and oral examinations under the Customs House Agents Licensing Regulations, 1984, and qualified. The Regulations have evolved over the years, with the 1984 regulations being replaced by the 2004 regulations, which mandated additional examinations for those who passed under the old regulations. A previous court order directed the issuance of licenses to those who qualified in the written exam before the new regulations came into force but passed the oral exam after. Similar judgments from other High Courts and a Supreme Court decision supported the eligibility of candidates who passed exams under the old regulations for license issuance under the new regulations, provided they meet other eligibility criteria.

The Division Bench of the Gujarat High Court and a judgment from the Madras High Court in a previous case supported the issuance of licenses to candidates who qualified under the old regulations. The petitioner in the present case had passed both written and oral exams before the new regulations came into effect, making them eligible for the license. The Supreme Court decision further reinforced the eligibility of candidates who cleared exams under the old regulations for license issuance under the new regulations, subject to meeting other eligibility conditions.

The respondents failed to establish the petitioner's ineligibility for the license under the new regulations. It was undisputed that the petitioner passed both written and oral exams under the old regulations before the new regulations were implemented. Considering the contentions raised by the petitioner and the legal precedents cited, the court directed the respondents to issue the necessary certificate for granting the Customs House Agents License to the petitioner under the 2004 regulations, provided the petitioner fulfills the requirements under Regulation 10 within eight weeks from the date of the court order. The writ petition was granted accordingly, with no costs imposed.

 

 

 

 

Quick Updates:Latest Updates