TaxTMI 
TaxTMI 
2021 (2) TMI 1416
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....icensing Regulations-2013 in the year 2014. The petitioner had scored 51 marks in the written examination. However, he has scored only 34 marks in the oral examination. The petitioner was declared as failed vide proceedings dated 03.11.2014 issued by the respondent. The petitioner thereafter took part in the oral examination held in the subsequent year 2016. The result of the said oral examination was also went against the petitioner. The petitioner thereafter represented to the respondent seeking issuance of G-Card. Since the same was not considered, the present writ petition has been filed. 3. The learned counsel appearing for the petitioner apart from reiterating the contentions set out in the affidavit filed in support of the writ pe....
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....the materials on record. The relevant regulation for our purpose would be Regulation No.17(7) of the Customs Brokers Licensing Regulations, 2013. It talks about the issuance of 3 cards, namely, F, G and H. Those who passed the examination referred to in Regulation 6 will be given F Card. Those who passed the examination referred to in Regulation 17 Sub-regulation (3) will be given G Card. The learned standing counsel would point out the difference between 2013 and 2018 Regulations in this regard. While 2018 Regulations specifically employs the expression "written examination", Regulation 17(3) of the 2013 Regulation merely talks about "the examination". He would therefore argue that this would include both written and also oral examination.....
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....ted written examination, shall be treated as having failed in the examination. (6) An applicant shall be allowed a maximum period of seven years from the date of original application within which he shall pass both written and oral examinations and no further extension shall be granted. (7)......" Regulation 17 (3) & (7) of 2013 Regulations reads as under : "17. Employment of persons. - (3) The person referred to in sub-regulation (1) shall, within four attempts from the date of his appointment, pass an examination conducted by the said Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, and the examination shall be such as to ascertain the adequacy of knowledge of ....
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....e practice adopted by the other commissionarates. The learned counsel for the petitioner submitted that other commissionarates used to conduct only one examination, namely, written examination. I therefore hold that the respondents ought not to have conducted the oral examination or made the petitioner to participate in the same. The moment the petitioner passed the examination referred to in Sub regulation 3 of Regulation 17, he ought to have been issued with the "G Card". It was an illegal omission on the part of the respondent. 8. Now comes the question of laches. There is much said to be against the petitioner. The petitioner did not straightaway come to this Court after succeeding in the written examination. Instead, he chose to tak....