ORAL ORDER

(PER : HONOURABLE THE ACTING CHIEF JUSTICE ANANT S. DAVE)

1 The petitioner has filed this petition under Article 226 of the Constitution of India challenging the public Notice No.27/2018 issued by the Principal Commissioner of Customs, Ahmedabad whereby applications are invited for written examination under Regulation 6 of the Customs Brokers Licensing Regulations, 2018 [for short, `Regulations, 2018’]. The above date of examination was changed later on to 15.03.2019. The Department of Ministry of Finance [Department of Revenue] [Central Board of Indirect Taxes and Customs] issued notification dated 14.05.2018 viz. G.S.R.451(E) in exercise of powers conferred by sub-section (2) of Section 146 of the Customs Act, 1962 and in supersession of the Customs Brokers Licensing Regulations, 2013 published vide Notification No.G.S.R.395(E) dated 21.06.2013, except as respect things done or omitted to be done before such supersession, the regulations came to be framed and Regulation 5 prescribe conditions to be fulfilled by the applicants. Regulation 5[h][ii] is about educational qualification and experience, which read as under:

“5[h][ii]possess a professional degree such as Masters or equivalent degree in Accounting, Finance or Management, CA/CS/MBA/LLM/ACMA/FCMA or Diploma in Customs Clearance work from any Institutes or University recognized by the Government or is having at least two years' experience in transacting Customs Broker work as G-Card holder.”

2 Learned advocate for the petitioner raised contention about legality and validity of Regulation 5 of Regulations, 2018 qua the eligibility criteria and contended that it is ultra vires to provisions of the Constitution of India. It is submitted that prior to Regulations, 2018 came to be introduced, educational qualification prescribed in Regulations, 2004 and Regulations, 2013, is 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 institution or university, and experience and the petitioner is having Degree of B.A., LL.B. [Hons.] from Nirma University and a practicing advocate and possess requisite qualifications and by modifying requirement of LL.M. in Regulations, 2018, candidates like petitioner are deprived of public employment and is not germane to the object sought to be achieved and result into discrimination when a person is otherwise qualified to undergo the examination. It is further submitted that to rule out degree of LL.B. from Regulation 5[h][ii] of Regulations, 2018 is unjust, arbitrary, illegal, discriminatory, and violative of Article 14 of the Constitution of India and required to be quashed and set aside.

3 Having heard learned counsel for the petitioner and on perusal of the record, we have not been persuaded by any of the submissions made by learned counsel for the petitioner inasmuch as the academic qualification qua eligibility as prescribed in Regulations, 2004 and 2013 entitling a qualified candidate with basic discipline of any graduation and masters or equivalent degree in which LL.B. was clubbed with any other masters’ degree CA/CA/MBA/LLM/ACMA/FCMA or Diploma in Customs Clearance work from any Institutes or University recognised by the Government or at least 2 years' experience in transacting Customs Broker work as G-Card holder, cannot be a ground to challenge incorporation of master degree in law [LL.M] as equivalent qualification like CA/CS/MBA/ACMA/FAMA. Degree in LLB is a degree conferred upon completion of basic discipline in law and under no circumstances can be conferred equivalent with that of CA/CS/MBA/ACMA/FAMA. Corrigendum qua Regulation 5 of Regulations, 2018 read as under:

“5 Conditions to be fulfilled by the applicants – [1] The applicant for a license to act as a Customs Broker in a Customs Station, shall before applying to the Principal Commissioner of Customs or Commissioner of Customs, meet the following conditions that:-

a h