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 (10) TMI HC This

  • Login
  • Cases Cited
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2012 (10) TMI 740 - HC - Customs


Issues:
Grant of Customs House Agents Licence under different regulations.

Analysis:
The petitioner appeared in the Customs House Agent written and oral examinations conducted under Regulation 9 of the Customs House Agents Licensing Regulations, 1984. The petitioner was declared to have qualified in these examinations by the Commissioner of Customs. The regulations governing the grant of the license to the petitioner have evolved over the years, starting from the regulations issued in 1965, which were later repealed by the regulations issued in 1984, and subsequently replaced by the Customs House Agents Licensing Regulations, 2004. The regulations issued in 2004 mandated that individuals who passed the examinations under the 1984 regulations would need to pass an additional examination for the new regulations.

The High Court had previously directed the Commissioner of Customs to issue Customs House Licenses to petitioners who had qualified in the written examination before the new regulations came into force and passed the oral examination afterward. This decision was upheld in a writ appeal. Additionally, a Division Bench of the Gujarat High Court had quashed the 2004 regulations in a separate case. In another case, the High Court directed the issuance of a Customs House Agents License to a petitioner who had passed both the written and oral examinations before the introduction of the 2004 regulations. The petitioner in the present case falls under a similar category, having qualified in both examinations before the new regulations took effect.

The petitioner's counsel relied on a Supreme Court decision that held individuals who cleared the examinations under the 1984 regulations would be eligible for the license under the new regulations if they fulfilled other eligibility conditions. The counsel argued that the petitioner, having passed both the written and oral examinations before the new regulations, should be granted the license. The respondents' counsels failed to establish the petitioner's ineligibility under the 2004 regulations. Since the petitioner had passed the examinations under the 1984 regulations, which were in force before the new regulations, the Court found it appropriate to direct the respondents to issue the necessary certificate for the Customs House Agents License to the petitioner, subject to compliance with the requirements under the 2004 regulations within eight weeks from the date of the order. The writ petition was granted without costs.

 

 

 

 

Quick Updates:Latest Updates