https://www.taxtmi.com/caselaws?id=168124 The two-year period in clause 8(3) of the Customs House Agents Licensing Regulations, 1984 was construed as running from the date of publication of the examination results, not from any other starting point. On that reading, the affected candidate remained entitled to a further opportunity to take the oral examination within the time allowed by the earlier order, and no prejudice was shown from granting that chance. The resulting interpretation affirmed that where a regulation links a time limit to examination results, the calculation must follow the proper contextual meaning of that reference. en-us Fri, 06 Feb 2009 00:00:00 +0530 Wed, 14 Jan 2015 14:54:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168124 The two-year period in clause 8(3) of the Customs House Agents Licensing Regulations, 1984 was construed as running from the date of publication of the examination results, not from any other starting point. On that reading, the affected candidate remained entitled to a further opportunity to take the oral examination within the time allowed by the earlier order, and no prejudice was shown from granting that chance. The resulting interpretation affirmed that where a regulation links a time limit to examination results, the calculation must follow the proper contextual meaning of that reference. Case-Laws Customs Fri, 06 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168124