News Update

Apple China tosses out WhatsApp & Threads from App store after being orderedChina announces launch of new military cyber corpsRailways operates record number of additional Trains in Summer Season 2024GST - Assessing officer took into account the evidence placed on record and drew conclusions - Bench is, therefore, of the view that petitioner should present a statutory appeal: HC1st phase polling - Close to 60% voter turnout recordedGST - Tax liability was imposed because petitioner replied without annexing documents - It is just and appropriate that an opportunity be provided to contest tax demand on merits, albeit by putting petitioner on terms: HCMinistry of Law to organise Conference on Criminal Justice System tomorrowGST - To effectively contest the demand and provide an opportunity to petitioner to place all relevant documents, matter remanded but by protecting revenue interest: HCGovt appoints New Directors for 6 IITsGST - Petitioner has failed to avail opportunities granted repeatedly - Court cannot entertain request for remand as there has been no procedural impropriety and infraction of any provision by assessing authority: HCNexus between Election Manifesto and Budget 2024 in July!GST - Classification - Matter which had stood examined by Principal Commissioner is being treated differently by Additional Commissioner - Prima facie , approach appears to be perverse: HCI-T- Denial of deduction u/s 80IC can create perception of genuine hardship, where claimant paid tax in excess of what was due; order denying deduction merits re-consideration: HCIsrael launches missile attack on IranEC holds Video-Conference with over 250 Observers of Phase 2 pollsGermany disfavours Brazil’s proposal to tax super-richI-T- If material found during search are not incriminating in nature AO can not made any addition u/s 153A in respect of unabated assessment: ITATGovt appoints Dinesh Tripathi as New Navy ChiefAFMS, IIT Kanpur to develop tech to address health problems of soldiersFBI sirens against Chinese hackers eyeing US infrastructureKenya’s top military commanders perish in copter crashCBIC notifies Customs exchange rates w.e.f. April 19, 2024Meta shares ‘Most Intelligent’ AI assistant built on Llama modelDengue cases soaring in US - Close to ‘Emergency situation’: UN Agency
 
Customs Broker Licence - Very purpose of inserting a requirement of passing a written as well as oral examination is defeated, if, within a reasonable time from candidate being successful thereat, a licence is not issued to him: High Court

By TIOL News Service

MUMBAI, JULY 06, 2015: THE Petitioner is before the Bombay High Court and claims that the action on the part of the Respondents in not issuing a Customs Broker Licence under the CBLR, 2013, though he has fulfilled all necessary conditions, are gross abuse of the powers conferred in them and, therefore, the Court should issue appropriate directions so that the petitioner can obtain the licence under these Regulations and function as a Custom House Agent/Broker.

The Petitioner inter alia submits that the partner of the firm, after referring to a notice of conduct of an examination for the grant of the Customs Broker Licence, applied in the requisite Form&appeared for the written examination followed by oral interview in the month of January and October, 2014; that the results of the oral examination were declared in November, 2014 and the partner was declared as having passed the examination;that a public notice to that effect was also issued. However, even after numerous visits to the offices of the Respondents for making inquiries as to why the Customs Broker Licence has not been issued (though the procedure is that it is issued within a period of two months from the date of clearance of the examination) and having failed in their attempts to obtain the same, the petitioner is before the High Court.

The Counsel for the Revenue submitted that the Petitioner was initially interested in obtaining licence as a proprietor, but later on the status changed and that is why several inquiries and investigations have to be made; that the counsel was instructed to seek three months' time by the licencing authority to complete the formalities.

The High Court observed –

+ We are of the opinion that sufficient time has passed from the date the Petitioner's representative or partner has cleared the examination. He may have applied in the requisite form and initially as a Proprietor, but later on we do not find, even if the status is sought to be altered, that this much time and delay was justified.

+ The very purpose of inserting a requirement of passing a written as well as oral examination is defeated, if, within a reasonable time from the candidate being successful thereat, a licence is not issued to him or he is not informed the reasons for not issuing the same.

+ Eventually, these are matters of somebody's livelihood and we expect the authorities to be careful and sensitive. They may have to approach several statutory authorities and for making inquiries, verification and scrutiny, but they must demonstrate a sense of urgency, purpose and expedition.

+ If applicants like the Petitioner and those associated with it are kept waiting and do not know the outcome of their application even within a reasonable time, then, they are required to approach this Court. We find the request made by the Petitioner is justified.

+ We are of the opinion that the mandate of Article 14 of the Constitution of India requires the authorities even in such matters to act fairly, reasonable and in a nondiscriminatory manner. The Petitioner in the Writ Petition has also indicated as to how the authorities issue licences and after the examinations to several applicants expeditiously.

+ We are, therefore, of the opinion that the time of three months as sought by the Respondents cannot be granted.

In fine, the High Court directed the respondent to complete the requisite steps and measures within a period of six weeks and communicate to the Petitioner their decision on the application seeking licence in terms of the Customs Broker Licencing Regulations, 2013.

The Writ Petition was disposed of.

(See 2015-TIOL-1543-HC-MUM-CUS)


POST YOUR COMMENTS
   

TIOL Tube Latest

Shri N K Singh, recipient of TIOL FISCAL HERITAGE AWARD 2023, delivering his acceptance speech at Fiscal Awards event held on April 6, 2024 at Taj Mahal Hotel, New Delhi.




Shri Ram Nath Kovind, Hon'ble 14th President of India, addressing the gathering at TIOL Special Awards event.