https://www.taxtmi.com/caselaws?id=332212 A mandatory 90-day period for submission of the inquiry report under the Customs House Agent Licensing Regulations was treated as binding, not directory. Because the report was filed well beyond that limit, the consequential revocation of the CHA licence was found unsustainable and the challenge succeeded. The merits of the alleged misconduct were not examined further once the delay was held to vitiate the revocation order. The analysis turned on the distinction between statutory language framed as "shall" and "may", with the prescribed timeline treated as essential to validity. en-us Wed, 08 Jun 2016 00:00:00 +0530 Mon, 12 Sep 2016 20:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332212 A mandatory 90-day period for submission of the inquiry report under the Customs House Agent Licensing Regulations was treated as binding, not directory. Because the report was filed well beyond that limit, the consequential revocation of the CHA licence was found unsustainable and the challenge succeeded. The merits of the alleged misconduct were not examined further once the delay was held to vitiate the revocation order. The analysis turned on the distinction between statutory language framed as "shall" and "may", with the prescribed timeline treated as essential to validity. Case-Laws Customs Wed, 08 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332212