Page 120 - ELT_1st July 2020_Vol 373_Part 1

30 EXCISE LAW TIMES [ Vol. 373

8. In view of above, there appears no iota of evidence or material to
prosecute the present applicant in connection with the impugned F.I.R. Hence,
this application is allowed. The impugned F.I.R. being C.R. No. II - 3418 of 2012
registered with Gandhidham “A” Division Police Station and other consequent
proceedings arising out of the same are hereby quashed and set aside qua the
present applicants.
9. Direct service is permitted.
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2020 (373) E.L.T. 30 (Mad.)

IN THE HIGH COURT OF JUDICATURE AT MADRAS
Dr. Vineet Kothari and R. Suresh Kumar, JJ.
CENTRAL BOARD OF CUS. & C. EX., NEW DELHI
Versus
T. RADHAKRISHNAN
W.A. No. 327 of 2020 and CMP No. 5454 of 2020, decided on 6-3-2020
1
Customs Brokers Licence - Qualification to take written examination -
Requirement to possess of professional degree such as Masters or equivalent
degree in Accounting/Finance/Management, CA/MBA/LLB or Diploma in Cus-
toms Clearance work from any institute or university recognized by the Gov-
ernment in terms of Regulation 5(f)(ii) of Customs Brokers Licensing Regula-
tions, 2013 - Respondent possessing Bachelor’s Degree in Science from Uni-
versity of Madras together with Master Degree in Science in Chemistry from
Indian Institute of Technology, Madras and also Master Degree in Business
Administration from International University in Louisiana - Word ‘or’ in
clause (ii) of clause 5(f) ibid makes two parts mutually exclusive and inde-
pendent - Words ‘possess a professional degree such as Masters’, without any
specification of subject in said clause, could encompass, Masters Degree in
Science also - Words “such as” before the word “Masters” not to obliterate
word ‘or’ - Respondent cannot be compelled to have Masters Degree in Ac-
counting/Finance/Management - Prescribing of eligibility not questionable,
but distorted and pedantic interpretation of certainly incorrect and not sus-
tainable - Prima facie respondent highly qualified person or rather overly
qualified to hold Customs Brokers Licence, and fulfils criteria of eligibility as
given in Regulation 5 of Customs Brokers Licensing Regulations, 2013 - Deci-
sion of Single Judge in 2019 (368) E.L.T. 453 (Mad.) affirmed. - In the clause (ii) of
5(f) of CBLR, even the persons who do not possess any of these qualifications, as stipulat-
ed in clause (ii), but having two years’ experience in transacting Customs Broker work as
G-Card Holder also are entitled to appear in the said examination. Clause ‘(f)’ before its
clauses (i) and (ii) is prefaced by the words, “an individual applicant or in case the appli-
cant is a firm or company, its partner or director or an authorised employee, who may
handle the Customs work shall....”. Therefore, 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 Account-
ing/Finance or Management, CA/MBA/LLB... etc. Before the words ‘is having at least
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
________________________________________________________________________
1 On appeal from 2019 (368) E.L.T. 453 (Mad.).
EXCISE LAW TIMES  1st July 2020  120