https://www.taxtmi.com/caselaws?id=45903 Section 146(2) of the Customs Act, 1962 permits regulations for licensing customs house agents, but it does not authorise a quota-based restriction that prevents consideration of otherwise eligible applicants. Regulation 4 of the Customs House Agents Licensing Regulations, 1984, as amended, was analysed with Regulations 5 to 8 and the scheme of annual scrutiny, examination and temporary licensing, together with the Study Committee Report, to support the view that eligibility and bona fides were to be tested each year. Delegated legislation could not narrow the parent statute by treating an assessed sufficiency of existing licence holders as a bar to inviting applications. On that basis, refusal to consider the applications was unsustainable and was quashed. en-us Tue, 18 Jan 2000 00:00:00 +0530 Wed, 14 Jul 2010 14:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45903 Section 146(2) of the Customs Act, 1962 permits regulations for licensing customs house agents, but it does not authorise a quota-based restriction that prevents consideration of otherwise eligible applicants. Regulation 4 of the Customs House Agents Licensing Regulations, 1984, as amended, was analysed with Regulations 5 to 8 and the scheme of annual scrutiny, examination and temporary licensing, together with the Study Committee Report, to support the view that eligibility and bona fides were to be tested each year. Delegated legislation could not narrow the parent statute by treating an assessed sufficiency of existing licence holders as a bar to inviting applications. On that basis, refusal to consider the applications was unsustainable and was quashed. Case-Laws Customs Tue, 18 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45903