TaxTMI 
TaxTMI 
2022 (3) TMI 516
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....sue a writ order of directing the respondents for the issuance of License to petitioner to act as a Custom Broker under Customs Brokers Licensing Regulations, 2013. b) Pass appropriate writ, directions or order in the nature of mandamus or any other writ, direction or order of the like nature Mandamus directing the respondents to consider the petitioner as par with other selected candidates for the issuance of License to petitioner to act as a Custom Broker under Customs Brokers Licensing Regulations, 2013 in terms of all the benefits arising out of the License. c) Pass such other and further direction which this Hon'ble Court may deem fit and proper in the facts of the writ petition" W.P.(C) 12865/2019 "In view of the above, it is submitted that this Hon'ble Court may graciously be pleased to; a) pass appropriate writ, directions or order in the nature of mandamus or any other writ, direction or order of the like nature quashing the impugned result/order of Oral Examination dated 25/05/2019 declared/passed by the respondent No.4 on the behalf of the other respondents and issue a writ order of directing the respondents for the issuance....
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....nce of licence to act as Custom Broker under the CBLR, 2013. It is the case of the petitioners that as they qualify the eligibility conditions for being granted the licence as a Custom Broker they had also applied. 5. According to their Counsels, as per CBLR, 2013, the entire examination process was to be conducted in two stages, i.e., written examination and being successful in the same on attaining 50 marks, the candidates are called for oral examination which can be cleared in two attempts by securing minimum passing marks of 50. 6. On December 19, 2017, the petitioners received admit card for written examination to be held on January 19, 2018. It is the common case of the petitioners that all of them have cleared the written examination by securing passing marks, over and above 50. Thereafter, petitioners received admit card for the first attempt of oral examination to be held on July 11, 2018/ July 12, 2018. The result of the oral examination was declared in July, 2018 which revealed that the petitioners did not get 50 marks, resultantly, they could not qualify the first attempt of the oral examination. Pursuant thereto, the CBLR, 2013 was amended by CBLR, 2018, whereby ....
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....years from the date of declaration of result of the related written examination was treated having failed in the examination. I must state here, Mr. Harpreet Singh did concede to the fact that as the maximum period to clear the oral examination was two years, a candidate can avail two chances of oral examination. He states before 2018, the authority for conducting the written examination as well as the oral examination under Regulation 6 of CBLR, 2013 was vested with the Directorate General of Performance Management, but thereafter, it was vested with NACIN. He submits that new Regulations i.e. CBLR, 2018 were issued under the Customs Act, 1962 which mandates the qualifications have to be met for acquiring the license to function as a broker. The passing of written and oral examination is one such qualification to be met by person seeking license. 11. By adding proviso to Regulation 4(1) of CBLR, 2018 (inserted with effect from February 06, 2019) it was provided that the written examination will be an online and the same was communicated to NACIN through an advertisement issued on February 11, 2019. He also states that the oral examination was held on May, 2019. In addition to 5....
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....l Excise Act, 1944 and the Finance Act, 1994. (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 graduate from a recognised University, and (ii) possess a professional degree such as Masters or equivalent degree in Accounting, Finance or Management, CA/MBA/LLB or Diploma in Customs Clearance work from any Institutes or University recognised by the Government or is having at least two years experience in transacting Customs Broker work as G-Card holder; (g) he is a retired Group A officer from the Indian Customs and Central Excise Services having a minimum of five years experience in Group "A' service; (h) the applicant has financial viability as evidenced by a certificate issued by a Scheduled Bank or such other proof acceptable to the Commissioner or Customs in terms of possession of assets of value of not less than five lakhs rupees; Provided that for the purpose of his satisfaction, the Commissioner of Customs may make enquiries as may be deemed fit. 6. Examination of the applicant.- (1) A....
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....ort promotion schemes including Special Economic Zone scheme; (m) offences under the Act; (n) provisions of the allied Acts including the Indian Explosive Act, 1884 (4 of 1884), Destructive Insects and Pests Act 1914 (2 of 1914), Dangerous Drugs Act, 1930 (2 of 1930), Drugs and Cosmetics Act, 1940 (23 of 1940), Central Excise Act, 1944 (1 of 1944), Copy Right Act, 1957 (14 of 1957), Trade and Merchandise Marks Act 1958 (43 of 1958), Arms Act 1959 (54 of 1959), Patents Act, 1970 (39 of 1970), Narcotics Drugs and Psychotropic Substances Act, 1985 (61 of 1985), Foreign Trade (Development and Regulations) Act, 1992 (22 of 1992), Foreign Exchange Management Act, 1999 (42 of 1999), Design Act, 2000 (16 of 2000) and Food Safety and Standard Act, 2006 (No. 34 of 2006) in so far as they are relevant to clearance of goods through customs; (o) provisions of Prevention of Corruption Act, 1988 (49 of 1998); (p) procedure for appeal and revision applications under the Act; and (q) on line filing of electronic bills of entry and shipping bills vide the Indian Customs and Central Excise Electronic Commerce or Electronic data interchange gateway (ICEGATE....
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....ssion of assets of value of not less than five lakhs rupees. (2) A retired Group A officer from the Indian Revenue Service(Customs and Central Excise)having a minimum of five years' experience in Group 'A' post shall also be eligible to apply for a license to act as a Customs Broker provided he satisfies the conditions specified at (a), (b), (c), (d), (e), (f), (g) and (i)of sub-regulation (1) above. (3) The Principal Commissioner or Commissioner of Customs, as the case may be, may for the purpose of this regulation, make such enquiries to verify the eligibility of the applicant as he may deem fit before forwarding the application to 1[National Academy of Customs, Indirect Taxes and Narcotics (NACIN)]. 6. Examination of the applicant. -(1) An applicant, who satisfies the requirements of regulation 5, shall be required to appear for a written 4[***] as well as oral examination conducted by the 1[National Academy of Customs, Indirect Taxes and Narcotics (NACIN)]: Provided that an applicant who has already passed the examination referred to in regulation 9 of the Custom House Agents Licensing Regulation, 1984 or regulation 8 of the Custom Ho....
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....on 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Indian Explosives Act, 1884 (4 of 1884), the Destructive Insects and Pests Act 1914 (2 of 1914), the Dangerous Drugs Act, 1930 (2 of 1930), the Drugs and Cosmetics Act, 1940 (23 of 1940), the Central Excise Act, 1944 (1 of 1944), the Copy Right Act, 1957 (14 of 1957), the Trade and Merchandise Marks Act 1958 (43 of 1958), the Arms Act 1959 (54 of 1959), the Patents Act, 1970 (39 of 1970), the Narcotics Drugs and Psychotropic Substances Act, 1985 (61 of 1985), the Environment (Protection) Act, 1986 (29 of 1986), the Foreign Trade (Development and Regulations) Act, 1992 (22 of 1992), the Foreign Exchange Management Act, 1999 (42 of 1999), the Design Act, 2000 (16 of 2000) and the Food Safety and Standard Act, 2006 (No. 34 of 2006) and other laws for the time being in force applicable to EXIM trade and the rules and regulations made under these Acts in so far as they are relevant to clearance of goods through Customs; (o) provisions of the Prevention of Corruption Act, 1988 (49 of 1998); (p) procedure for appeal and revision applications under the Act; and (q) online filing of....
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....3. Matter has been examined. In respect of oral examination under Regulation 6 of CBLR 2018, it is conveyed that Board has approved the proposal for 60% qualifying marks out of maximum 100 marks. 4. With respect to the composition of members in the Interview Board, your kind attention is drawn to your office letter referred in subject forwarding instructions regarding oral examination and composition of Interview panel to zonal Chief Commissioners. It is noticed that the composition in Interview panel is a departure from earlier followed practice. Board has so far not received any proposal from NACIN regarding such change in composition of interview Board wherein one Pr. Commissioner / Commissioner from the Zone is replaced by the Pr. ADG/ADG of the jurisdictional NACIN campus. You are requested to send your proposal with the justification for such change." 16. There is no dispute that the call letters were issued to the petitioners on April 30, 2019 asking them to appear in the oral examination (on May 23, 2018/May 25, 2018) before the communication dated May 03, 2019 was sent to the Principal Director General, NACIN. On the date of April 30, 2019 when such communicati....