TaxTMI 
TaxTMI 
2018 (11) TMI 424
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....rcular No.42 of 2004 dated 10.06.2004. 2. The case of the petitioner in short is as follows:- The partner of the petitioner-Firm E.Rajendran had passed the examination conducted under Regulation 9 of the erstwhile Custom House Agents Licensing Regulations, 1984. The petitioner-Firm was issued with the Custom House Agents Licence bearing No.R-671/CHA by the first respondent. The petitioner-Firm had filed Form-C under Regulation 9 of the Custom House Agents Licensing Regulations, 2004 before the Assistant Commissioner of Customs and the Deputy Commissioner of Customs, Tuticorin, seeking permission for transacting their business in Tuticorin Customs and the same has been accepted. The licence has also been extended to Cochin and Mumbai. ....
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....lation 8 of CHALR 2004, from appearing for any further examination. It is further admitted that the said Regulation, though not specific about the jurisdiction in which the qualified person can operate, clarifications given by the Board is taken into consideration under the Board's Circular No.42 of 2004 dated 10.06.2004. 4. The learned counsel for the petitioner submitted that the sole proprietor of the petitioner-Firm viz., E.Rajendran has admittedly, passed the examination conducted under Regulation 9 of CHALR, 1984 and therefore, in view of the clarification given under CBLR, 2013, more particularly, Regulation 6, the sole proprietor is not required to take or appear for any further examination. Therefore, he contended that the r....
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....red to in Regulation 9 of the Custom House Agents Licensing Regulation, 1984 and Regulation 8 of the Custom House Agents Licensing Regulation, 2004 shall not be required to appear for any further examination. (2) The written examination shall be conducted on specified dates in month of January of each year for which intimation shall be sent individually to applicants in advance before the date of examination and the result of the said examination shall be declared by end May each year." 8. There is no dispute to the fact that as per Regulation 6 of the Customs Brokers Licensing Regulation (CBLR) 2013, the sole proprietor of the petitioner who has admittedly undergone the examination successfully, under Regulation 9 of the CHALR ....
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....hat the candidate should pass the examination conducted by the authority within whose jurisdiction he would be functioning. 10.However, sub-regulation 4 of Regulation 17 provides an exemption as it commences with non-obstante clause and reads as follows:- #17.Employment of persons: 1............ 2............ 3............ 4.Notwithstanding anything contained in sub-regulation (3), a person who is employed under a Customs Broker and who has passed the examination referred to subregulation (3) may, on his appointment under any other Customs Broker, with the approval of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, be exempted from passing of such examination ....
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.... decision of the Calcutta regulation in the case of A.P. Clearing Agency Pvt. Ltd V. Union of India and Ors., wherein it was holding that a temporary license holder, who has passed the examination under Regulation 9 of CHALR, 1984 was not required to clear the examination under Regulation 8 of the 2004 Regulations for grant of permanent license. 15.This view of the Calcutta High Court was affirmed by the Hon'ble Supreme Court in its Judgment dated 27.04.2012 in Union of India & Anr. V. Sunil Kohli & Ors. The Court held that it makes little difference whether the examination is taken by one Commissionerate or the other. If the examination is cleared, the examinee qualifies for license anywhere in India subject to fulfillment of ....