Page 15 - ELT_1st July 2020_Vol 373_Part 1

2020 ] INDEX - 1st July, 2020 xiii
Customs Act, 1962 (Contd.)
— Section 129B - See under APPELLATE TRIBUNAL’S ORDER ......... 130
— Section 129C - See under APPELLATE TRIBUNAL ............... 130
— Section 129C(6) - See under APPEAL TO CESTAT................. 24
— Section 137(3) - See under OFFENCES ...................... 124
— Section 146(2) - See under APPEAL ......................... 78
— Section 149 - See under EXIM ............................ 49
— Section 155 - See under PROSECUTION ...................... 28
— See also under PROTECTION ....................... 34
CUSTOMS, CENTRAL EXCISE DUTIES AND SERVICE TAX
DRAWBACK RULES, 1995 :
— Rule 3 - See under DRAWBACK ........................... 12
— Rule 4 - See under DRAWBACK ........................... 12
Customs and Police conducting parallel investigations for same offence,
scope thereof - See under INVESTIGATION .................... 42
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 Customs Clearance work from any institute or university
recognized by the Government in terms of Regulation 5(f)(ii) of Customs
Brokers Licensing Regulations, 2013 - Respondent possessing Bachelor’s
Degree in Science from University 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 independent - 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
Accounting/Finance/Management - Prescribing of eligibility not
questionable, but distorted and pedantic interpretation of certainly
incorrect and not sustainable - 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 - Decision of Single Judge in 2019 (368) E.L.T.
453 (Mad.) affirmed — Central Board of Cus. & C. Ex., New Delhi v. T. Radhakrishnan
(Mad.) .......................................... 30
CUSTOMS BROKERS LICENSING REGULATIONS, 2013 :
— Regulation 5(f)(ii) - See under CUSTOMS BROKERS LICENCE ......... 30
Customs House Agent - Suspension of - Order based on adjudication order
as against importer and agent in respect of classification of goods -
Adjudication order set aside - Prejudice caused by adjudication order
wiped clean as against the agent - No reasonable authority could have
suspended licence of agent or instituted proceedings therefor without
Appellate order being challenged or without first having such order
annulled - Entire issue resolved at Tribunal’s level - Order of single judge
EXCISE LAW TIMES  1st July 2020  15