https://www.taxtmi.com/caselaws?id=354918 A candidate who had already passed the 1984 Customs House Agents examination could not be compelled to repeat qualification under the 2004 Licensing Regulations when a later circular, issued to implement binding Supreme Court precedent, removed the additional subject requirements and stated that such candidates need not reappear. The Court treated that circular as controlling and held that the Department could not insist on the deleted condition to deny consideration for a licence certificate. The contrary departmental stand was rejected because the later legal position had displaced the earlier objection. en-us Thu, 01 Feb 2018 00:00:00 +0530 Wed, 07 Feb 2018 08:21:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354918 A candidate who had already passed the 1984 Customs House Agents examination could not be compelled to repeat qualification under the 2004 Licensing Regulations when a later circular, issued to implement binding Supreme Court precedent, removed the additional subject requirements and stated that such candidates need not reappear. The Court treated that circular as controlling and held that the Department could not insist on the deleted condition to deny consideration for a licence certificate. The contrary departmental stand was rejected because the later legal position had displaced the earlier objection. Case-Laws Customs Thu, 01 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354918