https://www.taxtmi.com/caselaws?id=282530 The 21-day period in Rule 12-A of the A.P. Indian Liquor and Foreign Liquor Rules, 1979 was treated as directory, because the provision operated as a verification mechanism rather than a charging requirement. Applying the legislative-intent test, the court noted that the exporters had in fact shipped the liquor, explained the delay, and later produced verification reports from the importing States, with no allegation of permit misuse, non-receipt of consignments, or non-payment of duty. On that basis, the invocation and encashment of the bank guarantees for delay in furnishing the reports was held unsustainable. en-us Fri, 23 Jan 1998 00:00:00 +0530 Mon, 12 Aug 2019 17:01:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282530 The 21-day period in Rule 12-A of the A.P. Indian Liquor and Foreign Liquor Rules, 1979 was treated as directory, because the provision operated as a verification mechanism rather than a charging requirement. Applying the legislative-intent test, the court noted that the exporters had in fact shipped the liquor, explained the delay, and later produced verification reports from the importing States, with no allegation of permit misuse, non-receipt of consignments, or non-payment of duty. On that basis, the invocation and encashment of the bank guarantees for delay in furnishing the reports was held unsustainable. Case-Laws Indian Laws Fri, 23 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282530