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 - 2020 (2) TMI HC This

  • Login
  • Cases Cited
  • Referred In
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2020 (2) TMI 238 - HC - Customs


Issues Involved:
1. Validity of Clause 5(1)(h)(ii) of the Customs Brokers Licensing Regulations, 2018.
2. Validity of Clauses 6.4, 6.5, and 6.6 of the Customs Brokers Licensing Regulations, 2018.
3. Petitioner's claim of vested rights under the Customs Brokers Licensing Regulations, 2013.
4. Retrospective application of amended regulations.
5. Petitioner's entitlement to multiple attempts at clearing the oral examination.

Issue-wise Detailed Analysis:

1. Validity of Clause 5(1)(h)(ii) of the Customs Brokers Licensing Regulations, 2018:
The petitioner challenged Clause 5(1)(h)(ii) of the Customs Brokers Licensing Regulations, 2018. The court examined the regulations and found no merit in the petitioner's claim that this clause violated any vested rights or constitutional provisions. The court noted that the regulations were framed under the statutory authority of the Central Board of Excise and Customs and were within their discretionary powers to amend.

2. Validity of Clauses 6.4, 6.5, and 6.6 of the Customs Brokers Licensing Regulations, 2018:
The petitioner also sought to quash Clauses 6.4, 6.5, and 6.6 of the Customs Brokers Licensing Regulations, 2018. These clauses pertained to the examination and licensing process for customs brokers. The court held that these clauses did not infringe on any vested rights of the petitioner and were within the regulatory framework's permissible limits. The court emphasized that the regulatory body has the authority to modify the examination and licensing process as deemed necessary.

3. Petitioner's claim of vested rights under the Customs Brokers Licensing Regulations, 2013:
The petitioner argued that he had a vested right to seven attempts to clear the examination under the 2013 regulations and that this right could not be taken away by the 2018 regulations. The court rejected this argument, stating that the petitioner did not clear the examination while the 2013 regulations were in force. Therefore, no vested right accrued in his favor. The court clarified that the petitioner could not claim a vested right to the number of attempts provided under the previous regulations, as regulations can be amended or superseded by new ones.

4. Retrospective application of amended regulations:
The petitioner contended that the retrospective application of the 2018 regulations, which reduced the number of attempts to clear the examination, was arbitrary and violative of Articles 14 and 16 of the Constitution. The court found this argument untenable, stating that the 2018 regulations were applied prospectively and did not have a retrospective effect. The court emphasized that the regulatory authority has the discretion to amend the regulations and that such amendments are not arbitrary if done in accordance with the law.

5. Petitioner's entitlement to multiple attempts at clearing the oral examination:
The petitioner argued that under the 2013 regulations, he was entitled to two attempts at the oral examination, which was curtailed to one attempt under the 2018 regulations. The court held that the petitioner did not have a vested right to multiple attempts at the oral examination. The court noted that the petitioner had already made five attempts under the 2013 regulations and one under the 2018 regulations but failed to clear the examination. The court concluded that the regulatory authority's decision to limit the number of attempts was within its discretion and not violative of any constitutional provisions.

Conclusion:
The court dismissed the petition, finding no merit in the petitioner's claims. The court upheld the validity of the 2018 regulations and rejected the argument that the petitioner had any vested rights under the 2013 regulations. The court emphasized that the regulatory authority has the discretion to amend the regulations and that such amendments, if done in accordance with the law, are not arbitrary or unconstitutional. The petition and the pending application were dismissed with no order as to costs.

 

 

 

 

Quick Updates:Latest Updates