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Madras HC Quashed Customs Authority’s Objection on F-Card Jurisdiction for Lack of Legal Basis

Case Law Details

TaxGuru Citation
2026 taxguru.in 1797
Case Name
Winwin Logistics (India) Pvt. Ltd Vs Superintendent of Customs (Madras High Court)
Date of Judgement/Order
Only available for paid members
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Winwin Logistics (India) Pvt. Ltd Vs Superintendent of Customs (Madras High Court)

The writ petition challenged paragraph 6 of a communication/order dated 17.10.2025 issued by the Customs Department, which returned an application for a customs brokering licence by pointing out six deficiencies. The petitioner accepted deficiencies numbered 1 to 5 and disputed only the sixth deficiency.

The application for a customs brokering licence was submitted on behalf of the petitioner company by an individual holding an F-card issued by the Coimbatore Division of the Customs Department. The impugned paragraph 6 stated that since the F-card qualification was obtained in the jurisdiction of Coimbatore, the applicant was not eligible to apply for a customs brokering licence in the Chennai jurisdiction, relying on Regulation 4(2) of the Customs Brokers Licensing Regulations (CBLR), 2018.

The petitioner contended that this reasoning was arbitrary and illegal. It was argued that an F-card holder is permitted under the CBLR, 2018 to represent the interests of a company before any customs jurisdiction in India, and therefore the restriction limiting representation only to Coimbatore was without authority of law.

The respondents filed a counter stating that the challenged communication was not a final order but only a deficiency memo, and hence the writ petition was premature. However, it was not disputed by the respondents that an F-card holder is entitled to practice anywhere in India, subject to compliance with the CBLR, 2018. The respondents maintained that deficiencies 1 to 5 must be complied with strictly.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 21,505

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