9911796707
TMI Blog2020 (11) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... mbai. 3. Shorn of details it is seen that petitioner No.1 was granted a license being License No.11/2555 to transact business as customs broker all over India on 26.06.2019 having validity upto 24.06.2029 by Commissioner of Customs (General), Mumbai. Petitioner No.1 is a company which is engaged in the business of providing logistics and freight related services. Petitioner No.2 is an employee of petitioner No.1. 4. It is stated that petitioner No.2 had qualified from the Bangalore Customs Commissionerate under Regulation 9 of the Customs House Agents Licensing Regulations, 1984 whereafter provisional customs broker license bearing license No.11/2555 was issued to petitioner No.1. On the strength of such license, petitioners discharged th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Regulation 7(2) of the Customs Broker Licensing Regulations, 2018 (briefly 'the 2018 Regulations' hereinafter). 7.1. In the meanwhile, Commissioner of Customs (General) approved granting of new customs broker license to petitioner No.1 provisionally on 25.06.2019 following which license No.11/2555 was issued. 7.2. Board clarified the matter on 09.08.2019 stating that a customs broker license would be issued to an applicant by the Principal Commissioner or Commissioner to whom the candidate had submitted application. Thereafter the license granted to petitioner No.1 was made provisional. Further, petitioner No.1 was granted 6 months time by the office of respondent No.2 vide letter dated 02.12.2019 to appoint one person qualified under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia, (2012) 13 SCC 243 to contend that those who had qualified the examinations held under the 1984 Regulations for grant of license to act as customs house agents would not be subjected to subsequent regulations. New regulations would operate prospectively. Besides, he has also referred to section 159A of the Customs Act, 1962, more particularly to clauses (b) and (c) thereof in support of his contention that the 2018 Regulations cannot be applied retrospectively to nullify any right or privilege accrued under the 1984 Regulations. 11. Submissions made have been considered. 12. After hearing learned counsel for the parties and on due consideration, we feel that it may not be necessary for us to enter into details of the rival contentions. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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