TaxTMI 
TaxTMI 
2017 (10) TMI 37
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....o the appeal are that, the respondent appeared in Customs House Agent written examination and oral examination held under Regulation 9 of the Customs House Agents Licensing Regulation, 1984. He was declared qualified in the examination, by a communication issued by the Office of the Commissioner of Customs. 3. Central Board of Excise and Customs made a new Regulation for Customs House Agents in the year 2004, in short referred to as CHALR, 2004. Regulation 9 of CHALR 2004 prescribes passing of an examination, in terms of Regulation 8 of the new Regulation 2004, as a condition precedent for grant of licence under Regulation 9 of CHALR 2004. Subsequent to the formulation of CHALR 2004, appellants denied grant of licence on the grounds inter alia that the respondent cleared the examination only under the 1984 Regulation. 4. Before Writ Court, respondent has contended that rights accrued to him for getting licence under Regulation 10 of CHALR 1984, after passing the examinations conducted under Regulation 9 of 1984, cannot be extinguished by the subsequent regulation formulated in the year 2004. Reliance was also placed on a decision of the Hon'ble Apex Court in Mangalore Che....
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....n who had passed the examination conducted in regulation 9 of the Custom House Agents Licensing Regulation, 1984 and has not yet been granted licence under these regulations, upon declaring successful in a written examination conducted on the following subjects, shall be deemed to have passed the examination referred to in regulation 8 for the purpose of these regulations. a) Patents Act, 1970 b) Central Excise Act, 1944 c) Export Promotion Schemes d) Procedure on appeal and revision petition e) Prevention of Corruption Act, 1988 f) Online filing of electronic Customs declarations g) Narcotic drugs and Psychotropic Substances Act, 1984 and h) Foreign Exchange Management Act, 1999" 8. Before the writ court, appellants have further contended that for obtaining Customs House Agent Licence, one has to either pass Regulation 8 of CHALR, 2004 or qualify the special examination under Clause 9 of Regulation 8 of CHALR, 2004, if he had already passed the examination under Regulation 9 of CHALR 1984. Appellants have contended that, said clause has overriding effect over other regulations. 9. Reference was also made to a decision in W.P. No.1522/2011 dated 07.12.....
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....s a precedent. 13. On the aspect of an order passed by this court in W.P. No.11699/2011, dated 28.09.2011, directing grant of licence to one G.Saravanan, qualified under Regulation 9 of CHALR, 1984, appellants have contended that the above said decision has been challenged in W.A. No.410/2012 before this court. 14. After considering the rival submissions and taking note of the decision of a Division Bench of this court in W.A. No.1182 of 2011 dated 26.09.2011 confirming the directions issued in W.P. No.5472 of 2010 dated 31.03.2010, decision of the Hon'ble Division Bench of the Gujarat High Court, which quashed the new Regulations issued in the year 2004 by order dated 01.10.2010, in Ravindra K.Joshi vs. Union of India reported in 2011 (267) E.L.T. 337 (Guj.), decision of the writ court made in W.P. No.11699/2011, dated 28.09.2011, wherein, the writ court directed the Commissioner of Customs (CHA Section), Chennai, to issue Customs House Agents Licence, and the decision of the Hon'ble Supreme Court in Sunil Kohli vs. Union of India and others dated 27.04.2012 reported in 2012-TIOL-45-SC-CUS, wherein the Hon'ble Supreme Court, upheld the decision of the learned Sin....
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....been amended by inserting sub-regulation 9 under Regulation 8 of the CHALR, 2004. A special exam was conducted on 15.07.2010. Those who have qualified the special exam, were considered at par with qualified persons under Regulation 8 of the CHALR, 2004 and many of them have obtained CHA licence, after applying for the same. 20. Contention has also been made that the Board, vide its letter in F. No.1191/02/2010-Confl. dated 11.10.2011 decided to provide another opportunity to the persons, who had qualified under Regulation 9 of CHALR, 1984, to pass the Special Exam and decided to conduct the Exam on 13.02.2012. Accordingly, Public Notice No.152/2011 dated 03.11.2011 was issued by Chennai Commissionerate inviting applications from eligible candidates. Before the commencment of the exam, Customs Authorized Signatories (Regln. 9) Association filed W.P. No.2919 of 2012 before this High Court praying to quash the Public Notice. This Court denied any stay on conducting the examination but restricted the publication of results until further orders. Now this Court, vide order dated 08.08.2012, has quashed the Public Notice No.152/2011 dated 03.11.2011, against which, a writ appeal has al....
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....10. In view of the information received by Shri Prasad, he would submit that the issues raised in these appeals are squarely covered by the decision of this Court in Sunil Kohli's case (supra). 11. Following the judgment and decision of this Court in Sunil Kohli's case (supra) all these appeals are disposed of in the same terms, observations and directions. 12. In view of the decision of this Court in Sunil Kohli's case (supra), the judgment(s) and order(s) passed by the Bombay High Court are set aside. 13. Ordered accordingly." 24. Circular No.6/2013-Cus., dated 6.2.2013 of the Central Board of Excise & Customs, New Delhi, Ministry of Finance (Department of Revenue), on the issue of Custom House Agent License, is reproduced here under: Circular No.6/2013-Cus., dated 6-2-2013 F.No.494/4/2012-Cus.VI Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Issue of Custom House Agent Licence. Attention is invited to Board's Circular No.9/2010-Customs, dated 8.4.2010 [2010 (252) E.L.T. T29] on the above said subject. 2. The Hon'ble Supreme Court in Civil Appeal Nos.405....