TMI Blog2020 (6) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... o, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngle Judge allowed the writ petition with the following observations; '5. The impugned order seems to refer to a disqualification by quoting a Degree obtained by the petitioner from a foreign university. Apparently, the Master's Degree in Science obtained by the petitioner from Indian Institute of Technology, Madras in the year 1977 has been lost sight of by the respondents, which can also be considered as a requisite qualification as prescribed under the Regulations. As such, a mere reference to the additional foreign degree obtained by the petitioner as a disqualification is unfounded, in view of the fact, that the petitioner has otherwise qualified himself to participate in the written examination. Apparently, the impugned or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , as only a part of it was quoted by the learned Single Judge: '5. Conditions to be fulfilled by the applicants.- The applicant for a licence to act as a Customs Broker in a Customs Station, shall prove to the satisfaction of the Commissioner of Customs, that :- (a)...... ......... ....... (f) an individual applicant or in case the applicant is a firm or company its partner or director or an authorised employee who may handle the Customs work shall: (i) be a graduate from a recognized University, and (ii) possess a professional degree such as Masters or equivalent degree in Accounting, Finance or Management, CA/MBA/LLB or Diploma in Customs Clearance work from any Institutes or University rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion raised by the learned counsel appearing for the Revenue before us is that even though the applicant Mr.Radhakrishnan, fulfilled the condition (i) in Regulation 5(f) of CBLR , as he was a graduate from a recognized University in Science, the Masters Degree of Business Administration from International University of Louisiana, USA was not recognized as equivalent to Master's Degree in Business Administration in India, therefore part (ii) of the said clause 5(f) was not satisfied. He emphasises that the words ' possession of professional degree such as Masters or equivalent degree in Accounting/Finance/Management, CA/MBA/LLB or Diploma in Customs Clearance work from any institute or university recognized by the government ' w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fficient 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. 9. 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 C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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