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2020 (6) TMI 363 - MADRAS HIGH COURTApplication of the respondent for obtaining licence under CBLR - Conditions to be fulfilled by the applicants as per clause 5(f) of CBLR - HELD THAT:- The words 'or' in clause (ii) of clause 5(f) of the CBLR, makes the two parts mutually exclusive and independent - Therefore, the words 'possess a professional degree such as Masters', without any specification of the subject in the said clause, could encompass, in our opinion, the Masters Degree in Science also, which the petitioner did admittedly satisfy. The words 'such as' before the words 'Masters' cannot obliterate the words 'or' and the respondent cannot be compelled to have Masters Degree in Accounting/Finance/Management. Apparently even a partner or director of a partnership firm or a company having sufficient experience, can apply provided, he is a graduate and holds a Masters Degree in any subject or an equivalent degree in Accounting/Finance or Management, CA/MBA/LLB. etc. Before the words 'is having atleast two years experience in transacting Customs Broker work as G-Card holder;' also, there is another “or” in clause (ii) of clause 5(f) of CBLR. Thus, obviously clause (ii) is in three parts and it permits a person holding (1) Master Degree in any subject or (2) an equivalent to Masters Degree in Accounting/Management/Finance etc., or (3) having an experience of two years as G Card holder, thus a mixture of three categories with no watertight silos in these categories, are given as criteria to apply for such Customs Broker License under CBLR - the contention of the learned counsel for the appellant/Revenue that the words 'such as' before the words 'Masters' in part of clause (ii) should be read with the subjects like Accounting/Finance or Management is not found to be a tenable contention. The respondent herein, Mr.T.Radhakrishnan, prima facie appears to be a highly qualified person or rather overly qualified to hold the Customs Broker Licence, and he fulfills the criteria of eligibility as given in clause 5 of CBLR itself - Appeal dismissed.
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