Just a moment...

Report
FeedbackReport
Welcome to TaxTMI

We're migrating from taxmanagementindia.com to taxtmi.com and wish to make this transition convenient for you. We welcome your feedback and suggestions. Please report any errors you encounter so we can address them promptly.

Bars
Logo TaxTMI
>
×

By creating an account you can:

Feedback/Report an Error
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home /

2008 (12) TMI 146

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y licence and he has been holding the same from May, 2003. The grant of the licence is governed by statutory regulations, namely the Customs House Agents Licensing Regulations, 1984, framed under Section 146(2) of the Customs Act. Present regulations came into force on 23-2-2004. Clause 8 of the Regulations deals with the examination of the applicant. As per clause 8(3), it is necessary for the ap....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is applicable only to a temporary licencee. Petitioner was subjected to oral examination four times, after he had passed his written examination which was held on 29-12-2006, the results thereof were published on 22-3-2007. 2. Learned senior counsel for the petitioner Mr. Abraham Vakkanal submits that notwithstanding what is contained in clause 8(5), the petitioner's application for a licence is ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....is beneficial to the applicant. If that be so, it would be appropriate that the two year period mentioned in clause 8(3) be construed with reference to the date of publication of the results. 4. Accordingly, respondents are directed to offer the petitioner another chance of oral examination on or before 22-3-2009 and if he passes the said examination, he must be treated as having been rendered el....