9911796707
TMI Blog2016 (6) TMI 752X X X X Extracts X X X X X X X X Extracts X X X X ..... ami Bethuraj on whom penalty was imposed as per Ext.P1 order is the Managing Director of the company. Mr. Bethusami Bethuraj is only an officer of the company. As such, refusal to deny renewal of the licence sought by the petitioner on the ground that penalty was imposed on its Managing Director cannot be sustained. The regulations do not prescribe any qualification or disqualification for the officers of companies/firms other than the partner or director or the authorised employee who is handling the customs work. - the writ petition allowed. - the first respondent to consider the application for renewal of licence submitted by the petitioner and grant the renewal sought by the petitioner if their application is otherwise in order. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, Excise and Service Tax Appellate Tribunal, Bangalore, the proceedings initiated by him before the Tribunal was dismissed for default. Later, an application has been filed by the Managing Director of the petitioner before the Tribunal for restoration of the proceedings and the same is pending. It is stated by the petitioner that it is on account of the said reason that the licence granted to the petitioner under the Regulations is not being renewed. According to the petitioner, they are entitled to get their Customs Broker licence renewed as per the Regulations and that the refusal on the part of the respondents in renewing the licence on the ground that a penalty was imposed on its Managing Director is unsustainable. The petitioner, ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its partner or director or an authorised employee who may handle the Customs work shall : (i) be a graduate from a recognised University, and (ii) possess a professional degree such as Masters or equivalent degree in Accounting, Finance or Management, CA/MBA/LLB or Diploma in Customs Clearance work from any Institutes or University recognized by the Government or is having at least two years experience in transacting Customs Broker Work as G-Card holder; x x x x x x x x x x x x x x x x Regulation 5 of the Regulations only provides that the applicant for a licence to act as a Customs Broker in a Customs Station, shall not be a person on whom penalty has been imposed under the Customs Act, Central Excise Act and the Finance Act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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