TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: (i) Whether a holder of a temporary Custom House Agent licence can obtain regularisation merely because one of its directors or associated persons has qualified the examination under Regulation 9; (ii) Whether parity can be claimed on the basis of another licencee allegedly granted similar regularisation.
Issue (i): Whether a holder of a temporary Custom House Agent licence can obtain regularisation merely because one of its directors or associated persons has qualified the examination under Regulation 9.
Analysis: The licensing scheme requires the holder of a temporary licence to qualify in the prescribed examination before a regular licence can be granted. The ability to authorise an employee, partner, or director to appear in the examination does not dispense with the obligation of the temporary licence holder itself to satisfy the statutory requirement. Provisions dealing with employment or exemption of already qualified persons operate for those persons and do not convert a temporary licence into a regular one by themselves.
Conclusion: The petitioner was not entitled to regularisation of its temporary licence on the strength of the qualification of its director; the issue was decided against the assessee.
Issue (ii): Whether parity can be claimed on the basis of another licencee allegedly granted similar regularisation.
Analysis: A writ court does not grant relief merely because a similar order was passed in another case. An illegal or unwarranted order in favour of another person cannot be repeated as a matter of discrimination. The equality principle does not require the repetition of an illegality, and each case must be examined on its own legal merits.
Conclusion: The claim of parity failed and could not support the petitioner's request for regularisation; the issue was decided against the assessee.
Final Conclusion: The writ petition failed on merits, though the petitioner was left free to have its eligible persons appear in the ensuing examination under the relevant regulations.
Ratio Decidendi: A temporary Custom House Agent licence can be regularised only upon compliance with the holder's own statutory examination requirement, and Article 14 cannot be invoked to compel repetition of an erroneous or unlawful administrative order.
TaxTMI 
TaxTMI 
