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 (11) TMI HC This

  • Login
  • Cases Cited
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2012 (11) TMI 155 - HC - Customs


Issues:
Grant of Customs House Agents License under various regulations.

Analysis:
The petitioner appeared in the Customs House Agent written and oral examinations under Regulation 9 of the Customs House Agents Licensing Regulations, 1984. The communication from the Commissioner of Customs confirmed the petitioner's qualification in these examinations. The issuance of a license to the petitioner as a customs house agent is governed by the Customs House Agents Licensing Regulations, 1984, which were later replaced by regulations in 2004. The new regulations required those who passed exams under the 1984 regulations to pass additional exams for new papers introduced in 2004. A previous court order directed the Commissioner of Customs to issue licenses to petitioners who qualified in the written exam before the new regulations came into force and passed the oral exam afterward. This order was upheld in a writ appeal against the Department of Customs. The petitioner in the present case similarly qualified in both exams before the new regulations took effect.

The petitioner's counsel cited a Supreme Court decision where it was held that those who cleared exams under the 1984 regulations are eligible for a license under the new regulations if they meet other eligibility conditions. The counsel argued that the petitioner, having passed both written and oral exams before the new regulations, is eligible for a license. The respondents' counsels could not establish the petitioner's ineligibility under the new regulations. It is undisputed that the petitioner passed both exams under the 1984 regulations before the new regulations were implemented.

Considering the arguments presented and previous judgments, the court directed the respondents to issue the necessary certificate 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 order. The writ petition was granted without costs.

 

 

 

 

Quick Updates:Latest Updates