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TMI Blog2017 (10) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... “convicted” in clause (d) - Clause (e) will apply when the Applicant who applies for license has been penalised by imposing penalty for any act or omission which attracts imposition of penalty under the said Act, the Central Excise Act, 1944 and the Finance Act, 1994 - the disqualification Clause (d) uses the word “convicted” as distinguished from Clause (e), which uses the word “penalised”. In the facts of the present case, it is an admitted position that an penalty has been imposed on the Petitioners and the order imposing penalty has not been challenged by the Petitioners. Therefore, there is no merit in the challenge to the order passed by the licensing authority rejecting the application for grant of license. Petition dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 25th January 2016, the Appellate Tribunal held that the Appeal was not maintainable in view of its own judgment in the case of Naresh Jaisingh Vs. Commissioner of Customs (General), Mumbai 1 2016 (332) E.L.T. 147 (Tri. Mumbai). The order of the Deputy Commissioner and order of the Appellate Tribunal have been impugned by the Petitioners in this Appeal. In a separate Appeal preferred by the Petitioner, the order of the Appellate Tribunal has been upheld by this Court by order dated 11th September 2017. The submission of the learned counsel for the Petitioner is based on his interpretation of clause (e) of Regulation 5. His submission is that a disqualification in clause (e) will apply only if the Applicant who applies for grant of licens ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m name , partner and partnership shall have the same meanings respectively assigned to them in the Indian Partnership Act, 1932 (9 of 1932), but the expression partner shall also include any person who, being a minor, has been admitted to the benefits of partnership; (e) Form means form appended to these regulations; (f) Schedule means the schedule annexed to these regulations; (g) section means a section of the Act; and (h) the words and expressions used herein and not defined in these regulations but defined in the Act shall have the same meanings respectively assigned to them in the said Act. 4. Regulation 3 provides that no person shall carry on business as a Customs Broker relating to the entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Customs Broker work as G-Card holder. (g) he is retired Group A officer form the Indian Customs and Central Excise Services having a minimum of five years experience in Group 'A' service; (h) the applicant has financial viability as evidenced by a certificate issued by a Scheduled Bank or such other proof acceptable to the (Principal Commissioner of Customs or Commissioner of Customs, as the case may be) in terms of possession of assets of value of non less than five lakhs rupees; Provided that for the purpose of his satisfaction, the (Principal Commissioner or Commissioner) of Customs may make enquiries as may be deemed fit. 5. Various clauses of Regulation 5 lay down the qualifications or disqualification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g is pending in which the Applicant is being prosecuted for any such offences, it will also operate as a disqualification under Clause (d). Clause (e) uses the word penalized as distinguished from the word convicted in clause (d). In a given case an act or omission which is specifically made a penal offence under a statute may also attract penalty. In our view, Clause (e) will apply when the Applicant who applies for license has been penalised by imposing penalty for any act or omission which attracts imposition of penalty under the said Act, the Central Excise Act, 1944 and the Finance Act, 1994. As stated earlier, the disqualification Clause (d) uses the word convicted as distinguished from Clause (e), which uses the word penalised ..... X X X X Extracts X X X X X X X X Extracts X X X X
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