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Issues:
- Appeal against the order of the Collector of Customs (Appeals) regarding the issuance of a gold dealer's license. - Competency of the Appellate Tribunal to pursue the appeal. - Criteria for granting a gold dealer's license, including experience and turnover. - Interpretation of Rule 2 of the Gold Control (Licensing of Dealers) Rules. - Discretion of the licensing authority in applying the criteria. - Application of the proviso (f) to Clause (f) of Rule 2 regarding continuous employment. Detailed Analysis: 1. The appeal challenges the order of the Collector of Customs (Appeals) directing the issuance of a gold dealer's license to the respondent, which was set aside by the Collector of Customs. The respondent had filed a Writ Petition in the High Court, which directed the licensing authorities to issue the license pending appeal. The High Court did not give findings on the merits, allowing the appeal to be pursued further. 2. The respondent applied for a gold dealer's license but was found lacking sufficient experience and continuous employment with a single dealer as required by the rules. The Collector (Appeals) overturned the decision based on turnover criteria, which the appellant contested as not meeting the mandatory requirements of Rule 2. 3. The Appellate Tribunal examined the Collector (Appeals)'s order and found no infirmity. The Tribunal discussed the mandatory nature of Rule 2 and the discretion available to the licensing authority in considering the criteria. A government circular clarified that while the provisions must be considered, not all criteria need to be fully satisfied in every case, allowing discretion. 4. The Tribunal held that the licensing authority cannot overlook Rule 2's provisions but can exercise discretion based on the circumstances. The respondent's lack of five years' experience and turnover assessment were key factors. The Tribunal disagreed with the rejection based on turnover, citing a noticeable increase and guidelines on turnover evaluation. 5. The Assistant Collector denied exemption from Rule 2 based on continuous employment, relying on a previous decision. However, the Tribunal noted that the rule only requires five years' experience, not continuous employment with a single dealer. The Tribunal did not express a definitive opinion on the interpretation of this rule. 6. Ultimately, the Tribunal rejected the appeal, upholding the Collector (Appeals)'s decision to grant the gold dealer's license to the respondent. The Tribunal clarified the interpretation of Rule 2 and the discretion available to the licensing authority in applying the criteria for granting licenses.
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