2013 (5) TMI 272 - SC - Customs

CHA license - New v/s old regulations - whether applicants who have already passed in the examinations conducted under Regulation 9 of CHALR 1984 are entitled to be considered for grant of CHA Licenses without having to clear the examination in the additional subjects as required under CHALR, 2004? - Held that - As decided in Sunil Kohli s case 2012 (10) TMI 638 - SUPREME COURT examinations held under the 1984 Regulations did not get nullified with the enactment of the 2004 Regulations and the candidates who had qualified the examinations held under the 1984 Regulations are not required to again qualify the examination which may be held under the 2004 Regulations. Thus those who had cleared the examinations held between 1995 and 2003 under the 1984 Regulations would be eligible for grant of licence subject to their fulfilling other conditions of eligibility.

Summary

Issues:
Appeal against judgment of High Courts regarding Customs House Agents Licensing Regulations, 2010; Conflict between High Courts' decisions; Circular issued by Central Board of Excise & Customs; Applicability of Sunil Kohli's case judgment.

Analysis:
The Supreme Court addressed the appeals challenging the High Court of Gujarat's judgment quashing the Customs House Agents Licensing (Amendment) Regulations, 2010. The High Court had ruled that candidates who passed examinations under the 1984 Regulations should be considered for licenses without additional exams. However, the High Court of Bombay held a different view. Subsequently, the Supreme Court, in Sunil Kohli's case, set aside the Delhi High Court's judgment, leading to the issuance of Circular No. 06/2013 by the Central Board of Excise & Customs deleting certain paragraphs. The Revenue accepted the Supreme Court's decision in Sunil Kohli's case, leading to the disposal of the appeals in the same terms.

The Supreme Court noted that the issues raised in the present appeals were akin to those addressed in Sunil Kohli's case. The Revenue accepted the Court's decision in that case, as reflected in Circular No. 06/2013. Consequently, the Court disposed of all appeals in line with the judgment in Sunil Kohli's case, thereby setting aside the judgment and orders of the Bombay High Court.

Therefore, based on the Circular and the acceptance of the Court's decision in Sunil Kohli's case by the Revenue, the Supreme Court concluded that the issues in the appeals were resolved by the earlier judgment. Consequently, all appeals were disposed of accordingly, in alignment with the decision in Sunil Kohli's case, leading to the setting aside of the Bombay High Court's judgment and orders.