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    <title>2020 (6) TMI 363 - MADRAS HIGH COURT</title>
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    <description>The Court dismissed the appeal filed by the Central Board of Customs &amp;amp; Central Excise, upholding the Single Judge&#039;s decision that the petitioner, with a Master&#039;s Degree from an Indian Institute of Technology, was qualified to take the Customs Broker License examination under the Customs Brokers Licensing Regulations, 2013. The Court emphasized the flexibility in interpreting educational qualifications under the regulations, highlighting that the petitioner&#039;s international Master of Business Administration degree was equivalent to the required qualifications. The Court criticized the Revenue Department for challenging the initial decision and found no merit in the appeal, affirming the petitioner&#039;s eligibility for the license.</description>
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    <pubDate>Fri, 06 Mar 2020 00:00:00 +0530</pubDate>
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      <title>2020 (6) TMI 363 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=395988</link>
      <description>The Court dismissed the appeal filed by the Central Board of Customs &amp;amp; Central Excise, upholding the Single Judge&#039;s decision that the petitioner, with a Master&#039;s Degree from an Indian Institute of Technology, was qualified to take the Customs Broker License examination under the Customs Brokers Licensing Regulations, 2013. The Court emphasized the flexibility in interpreting educational qualifications under the regulations, highlighting that the petitioner&#039;s international Master of Business Administration degree was equivalent to the required qualifications. The Court criticized the Revenue Department for challenging the initial decision and found no merit in the appeal, affirming the petitioner&#039;s eligibility for the license.</description>
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      <pubDate>Fri, 06 Mar 2020 00:00:00 +0530</pubDate>
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