https://www.taxtmi.com/caselaws?id=170316 A Customs House Agent licence application could not be rejected merely because the applicant had passed the examination under the 1984 Regulations rather than Regulation 8 of the Customs House Agents' Licensing Regulations, 2004. The later regulatory regime under Section 146(2) of the Customs Act, 1962 superseded the 1984 Regulations but preserved things already done under the earlier regime, and the examination requirements were treated as substantially equivalent. A candidate who had already satisfied the earlier examination requirement was not required to take a fresh examination under the 2004 Regulations. The refusal to issue the licence on that ground was unsustainable, and the licence was directed to be issued subject to formalities. en-us Thu, 31 Jan 2013 00:00:00 +0530 Tue, 19 May 2015 17:11:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170316 A Customs House Agent licence application could not be rejected merely because the applicant had passed the examination under the 1984 Regulations rather than Regulation 8 of the Customs House Agents' Licensing Regulations, 2004. The later regulatory regime under Section 146(2) of the Customs Act, 1962 superseded the 1984 Regulations but preserved things already done under the earlier regime, and the examination requirements were treated as substantially equivalent. A candidate who had already satisfied the earlier examination requirement was not required to take a fresh examination under the 2004 Regulations. The refusal to issue the licence on that ground was unsustainable, and the licence was directed to be issued subject to formalities. Case-Laws Customs Thu, 31 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170316