TaxTMI 
TaxTMI 
2025 (6) TMI 1371
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.... card license to the petitioner within a time frame fixed by the Court. 2. The present intra Court appeal is filed stating that the learned Single Judge has miserably failed to properly interpret the provisions of the Regulation and has substituted his own interpretation. Without taking note of the latches and prejudice caused to the Department given undue weightage for the writ petitioner for reasons best known who has come the Court with delay and unclean hands. 3. The writ petitioner is the respondent herein. He applied for Customs Brokers Licence as contemplated under Customs Brokers Licensing Regulations, 2013. Though he cleared the written examination, he was not able to clear the viva-voce even after two attempts. This was over by ....
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....nsing Regulations, 2013 in entirety, find that the participation of the respondent in the selection process, only after having fully understood that the examination will be in two part. The scheme and selection explicitly says first written examination and on clearing the written examination, there will be a viva-voce. The respondent/writ petitioner after clearing the written examination and after participating in the viva-voce, cannot now turn around and say that Oxford Dictionary says "an examination" is only one examination, therefore, having cleared one examination, he need not take up the viva-voce. 8. The record indicates that the respondent had participated in the selection process and written examination result was released on 29.0....
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....tion will be based on the performance in the written examination and in the viva-voce, the writ petitioner having participated not once, but twice had come to the Court after 5 years of his first attempt, without clearing the viva-voce. 11. The Regulation 17(7) (ii) of Customs Brokers Licensing Regulations, 2013 clearly states that Form 'G' card will be issued only in case a person pass examination referred to in Sub Regulation (3) of Regulation 17. 12. Sub Regulation (3) of Regulation 17 speaks about employment of a person as a Customs Brokers obtaining license on clearing examination conducted by the Deputy Commissioner or Assistant Commissioner of Customs, as the case may be. 13. The Public Notice No.7 of 2014, dated 15.07.201....