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 - 2014 (4) TMI HC This

  • Login
  • Cases Cited
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2014 (4) TMI 197 - HC - Customs


Issues:
Challenge to judgment and order dated 9th October, 2012 - Condonation of delay - License application disposal - Appeal by Commissioner of Customs - Qualification under 1984 Regulations - Right to practice nationwide - Impact of 2004 Regulations - Compliance with Supreme Court ruling - Refusal to grant license - Application for stay.

Analysis:

The High Court of Calcutta heard the advocates for both parties and granted condonation of delay in the application. The appeal challenged a judgment and order from 2012, where the impugned orders were set aside and quashed, directing the disposal of the license application within 60 days. The appeal was filed by the Commissioner of Customs, disputing the qualification of the writ petitioner under the 1984 Regulations, despite applying under the Calcutta Commissionerate due to lack of qualification under the 2004 Regulations.

The appellant's advocate argued that the writ petitioner did not possess the necessary qualification under the 2004 Regulations, having obtained qualification under the 1984 Regulations in 1991. On the other hand, the respondent's advocate contended that the petitioner had the required qualification and cited the Supreme Court's ruling in Sunil Kohli v. Union of India, emphasizing that the 2004 Regulations should not impact the entitlement of those qualified under the 1984 Regulations to act as Customs House Agents nationwide.

The respondent's advocate highlighted that the Board's intention in framing the 2004 Regulations was not to affect the rights of those qualified under the 1984 Regulations, as clarified by the Supreme Court. The Court, in line with the Supreme Court's decision, held that the appellants could not deny the writ petitioner a license based on the argument of qualification under the 1984 Regulations rather than the 2004 Regulations, ultimately dismissing the appeal for lack of substance.

In conclusion, the Court found the appeal devoid of merit and dismissed it accordingly. The application for stay was also disposed of in light of the judgment.

 

 

 

 

Quick Updates:Latest Updates