https://www.taxtmi.com/caselaws?id=254922 The court upheld the validity of the extension of time granted under the first proviso to Rule 17(1) of the Customs Tariff Rules, 1995, after the initial period had expired. The petitioner's challenge was dismissed as the court found that no vested rights were infringed by the delayed completion of the investigation. The court emphasized the directory nature of procedural time limits in subordinate legislation and ruled that actions taken beyond such periods are not invalidated unless specific consequences are prescribed. en-us Fri, 12 Dec 2014 00:00:00 +0530 Tue, 23 Jun 2015 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254922 The court upheld the validity of the extension of time granted under the first proviso to Rule 17(1) of the Customs Tariff Rules, 1995, after the initial period had expired. The petitioner's challenge was dismissed as the court found that no vested rights were infringed by the delayed completion of the investigation. The court emphasized the directory nature of procedural time limits in subordinate legislation and ruled that actions taken beyond such periods are not invalidated unless specific consequences are prescribed. Case-Laws Customs Fri, 12 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254922