Page 14 - ELT_3rd_1st May 2020_Vol 372_Part

xii EXCISE LAW TIMES [ Vol. 372
Customs Broker not liable for penalty in absence of knowledge of restricted
items being concealed in import consignment - See under PENALTY ..... 369
CUSTOMS BROKERS LICENSING REGULATIONS, 2013 :
— See under CUSTOMS BROKERS LICENSING REGULATIONS, 2018 ...... 340
CUSTOMS BROKERS LICENSING REGULATIONS, 2018 :
— Constitutional validity thereof - Vested right on attempts to pass
examination - Petitioner pleading that by reducing number of attempts in
said Regulations that an applicant could make to clear written as well as
oral examination compared to erstwhile Customs Brokers Licensing
Regulations, 2013, his vested right has been taken away and hence 2018
Regulations are unconstitutional - HELD : Undisputedly, aforesaid
Regulations have been framed by C.B.I. & C. in terms of powers
conferred upon it under Customs Act, 1962 - These Regulations are
prospective in nature and examinations held under them cannot be
treated as those undertaken under erstwhile 2013 Regulations - Merely
because attempt to clear written examination have been reduced to six
from seven and that of clearing interview from two to one under 2018
Regulations not meaning that earlier Regulations of 2013 had conferred
any vested right which could never be amended or changed - If plea of
petitioner is accepted then no Rule/Regulation could ever be
amended/modified - No law can be declared ultra vires simply because
certain clauses which existed earlier have been modified - In instant case
petitioner could not clear written examination under 2013 Regulations
even after 5 attempts - Having cleared written examination on his sixth
attempt under new Regulations and having failed in oral interview on his
first attempt thereunder, he cannot claim that he be given a second
chance to appear for interview in terms of superseded 2013 Regulations -
Judgments relied by petitioner are distinguishable on facts - Putting
curbs and reducing number of attempts to clear written as well as oral
examination under 2018 Regulations is not arbitrary or violative of
Article 14 of Constitution of India - Clauses 5 and 6 of Customs Brokers
Licensing Regulations, 2018 - Article 226 of Constitution of India —
Manish Rishishwar v. Union of India (Del.) ......................... 340
— See also under CUSTOMS BROKERS LICENSING REGULATIONS, 2018 ... 340
CUSTOMS NOTIFICATIONS :
— Notification No. 158/95 - See under RE-IMPORTED GOODS .......... 405
Customs offence - Travel abroad permission alongwith bail granted in a
Customs offence - See under PROSECUTION .................. 364
CUSTOMS TARIFF ACT, 1975 :
Chapter/Heading/Sub-heading/Tariff Item
— 2102 20 00 - See under ENZYMES ......................... 458
— 2530 - See under NATURAL CALCITE POWDER ................ 403
CVD exemption not available to artificial mixture of gold with other metals
in soil, sand, etc. - See under EXEMPTION .................... 417
DEMAND :
— and Penalty - Clearances made to 100% EOU on payment of duty -
Clearance made against Advance Authorization and duty debited in
Cenvat - Excise duty refunded by DGFT by way of Terminal Excise Duty
(TED) for the material supplied to 100% EOU (deemed export) - DGFT
EXCISE LAW TIMES  1st May 2020  14