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    <title>2018 (11) TMI 424 - MADRAS HIGH COURT</title>
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    <description>A Customs Broker licence renewal could not be refused merely because the partner had not passed the Chennai Customs examination, where the partner had already qualified under Regulation 9 of the Customs House Agents Licensing Regulations, 1984. Regulation 6 of the Customs Brokers Licensing Regulations, 2013 exempts a person who has passed the earlier 1984 or 2004 examination from any further examination, so the earlier qualification remained sufficient for renewal. The refusal based on Board Circular No. 42 of 2004 and the place of examination was therefore unsustainable. The writ petition succeeded, the impugned order was set aside, and renewal had to be reconsidered in accordance with Regulation 6.</description>
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      <title>2018 (11) TMI 424 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=370081</link>
      <description>A Customs Broker licence renewal could not be refused merely because the partner had not passed the Chennai Customs examination, where the partner had already qualified under Regulation 9 of the Customs House Agents Licensing Regulations, 1984. Regulation 6 of the Customs Brokers Licensing Regulations, 2013 exempts a person who has passed the earlier 1984 or 2004 examination from any further examination, so the earlier qualification remained sufficient for renewal. The refusal based on Board Circular No. 42 of 2004 and the place of examination was therefore unsustainable. The writ petition succeeded, the impugned order was set aside, and renewal had to be reconsidered in accordance with Regulation 6.</description>
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