https://www.taxtmi.com/caselaws?id=174070 A candidate already declared qualified under the Customs House Agents Licensing Regulations, 1984 could not be required to undergo the examination again under the Customs House Agents Licensing Regulations, 2004. The Court treated the earlier qualification as an accrued right that could not be defeated by the subsequent procedural change, particularly where similarly situated persons had been granted licences and the earlier qualification had been accepted as sufficient. The petitioner was therefore entitled to consideration for and grant of a Customs House Agents licence under Regulation 8 of the 2004 Regulations without taking the examination afresh. en-us Wed, 28 Sep 2011 00:00:00 +0530 Mon, 27 Mar 2017 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174070 A candidate already declared qualified under the Customs House Agents Licensing Regulations, 1984 could not be required to undergo the examination again under the Customs House Agents Licensing Regulations, 2004. The Court treated the earlier qualification as an accrued right that could not be defeated by the subsequent procedural change, particularly where similarly situated persons had been granted licences and the earlier qualification had been accepted as sufficient. The petitioner was therefore entitled to consideration for and grant of a Customs House Agents licence under Regulation 8 of the 2004 Regulations without taking the examination afresh. Case-Laws Customs Wed, 28 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174070