TaxTMI 
TaxTMI 
2020 (6) TMI 363
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....llowing the writ petition No.1202 of 2015 filed by one Mr.T.Radhakrishnan seeking licence under the provisions of Customs Brokers Licensing Regulations, 2013.(in short, 'CBLR') 2. The learned Single Judge allowed the writ petition with the following observations; '5. The impugned order seems to refer to a disqualification by quoting a Degree obtained by the petitioner from a foreign university. Apparently, the Master's Degree in Science obtained by the petitioner from Indian Institute of Technology, Madras in the year 1977 has been lost sight of by the respondents, which can also be considered as a requisite qualification as prescribed under the Regulations. As such, a mere reference to the additional foreign deg....
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....eipt of the copy of this order. Accordingly, this writ petition stands allowed. No costs. Consequently, the Miscellaneous Petitions are closed.' 3. The relevant clause 5(f) of CBLR is quoted in extenso herein below, as only a part of it was quoted by the learned Single Judge: '5. Conditions to be fulfilled by the applicants.- The applicant for a licence to act as a Customs Broker in a Customs Station, shall prove to the satisfaction of the Commissioner of Customs, that :- (a)...... ......... ....... (f) an individual applicant or in case the applicant is a firm or company its partner or director or an authorised employee who may handle the Customs work shall: (i) be a....
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....e written examination held on 28.1.2015 and permitted him to participate in the subsequent interview/vivavoce, if he is found to be qualified in the examination, without any further reference to his educational qualification. 6. The contention raised by the learned counsel appearing for the Revenue before us is that even though the applicant Mr.Radhakrishnan, fulfilled the condition (i) in Regulation 5(f) of CBLR , as he was a graduate from a recognized University in Science, the Masters Degree of Business Administration from International University of Louisiana, USA was not recognized as equivalent to Master's Degree in Business Administration in India, therefore part (ii) of the said clause 5(f) was not satisfied. He emphasises th....
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....ant is a firm or company, its partner or director or an authorised employee, who may handle the Customs work shall:....". Therefore, apparently even a partner or director of a partnership firm or a company having sufficient experience, can apply provided, he is a graduate and holds a Masters Degree in any subject or an equivalent degree in Accounting/Finance or Management, CA/MBA/LLB... etc. 9. Before the words 'is having atleast two years experience in transacting Customs Broker work as G-Card holder;' also, there is another "or" in clause (ii) of clause 5(f) of CBLR. Thus, obviously clause (ii) is in three parts and it permits a person holding (1) Master Degree in any subject or (2) an equivalent to Masters Degree in Accounting....