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TMI Blog2014 (4) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... iddiqui. For the Respondent : S.N. Bhattacharjee and Amritalal Chatterjee. ORDER :- 1. The Court : After hearing the learned advocates for the parties and after going through the grounds made in the application for condonation of delay, we condone the delay. 2. Accordingly, the application, being GA No.2584 of 2013, for condonation of delay is allowed. 3. The subject matter of challenge in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titled and there are no cogent reasons in law for withholding the license." 4. Aggrieved by the order, the Commissioner of Customs has come up in appeal. 5. Mr. Saraf, learned Advocate for the appellants, submitted that the writ petitioner-respondent no.1 obtained the requisite qualification under the 1984 Regulations in the year 1991. He is a resident of Mumbai, but he could not get licence fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) ELT 481 (SC) in paragraph 16 of the judgment which reads as follows: "16. The matter deserves to be considered from another angle. The Regulations framed by the Board under Section 146(2) of the Customs Act are in the nature of delegated legislation. The language of that section and other provisions of the Customs Act do not indicate that the Board is empowered to make ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t to adversely impact the right of those who had qualified themselves in the examination held under the Regulations 1984. He submitted that this law laid down by the Hon'ble Supreme Court was sought to be violated by the appellants and the learned Trial Court had directed the authorities to treat him as a person duly qualified to apply. He submitted that the order under challenge is as such un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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