https://www.taxtmi.com/caselaws?id=439522 The Calcutta HC treated the 90-day period for submission of the enquiry report under the Customs Broker Licensing Regulations, 2013 as directory because the regulation prescribed no express consequence for delay, so a delayed report was not invalid for that reason alone. On appellate review, the court held that interference with the tribunal was unwarranted unless a substantial question of law arose from a perverse or legally unsustainable exercise of discretion. The tribunal's refusal to rely on the delayed enquiry report was therefore left undisturbed, and the revocation-related relief in favour of the customs broker remained operative. en-us Thu, 08 Jun 2023 00:00:00 +0530 Fri, 02 Feb 2024 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439522 The Calcutta HC treated the 90-day period for submission of the enquiry report under the Customs Broker Licensing Regulations, 2013 as directory because the regulation prescribed no express consequence for delay, so a delayed report was not invalid for that reason alone. On appellate review, the court held that interference with the tribunal was unwarranted unless a substantial question of law arose from a perverse or legally unsustainable exercise of discretion. The tribunal's refusal to rely on the delayed enquiry report was therefore left undisturbed, and the revocation-related relief in favour of the customs broker remained operative. Case-Laws Customs Thu, 08 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439522