https://www.taxtmi.com/caselaws?id=43358 A renewal application for a custom house agents licence filed after the expiry of the renewed licence period was not maintainable under Regulation 13 of the Custom House Agents Licensing Regulations, 1965. The regulation fixes the licence validity period and permits renewal only on an application made before expiry of the relevant period. A belated application is outside the scheme of the regulation, and allowing it would amount to rewriting the provision and enlarging the authority's jurisdiction beyond what is expressly conferred. The refusal to renew the licence was therefore valid, and the challenge failed. en-us Fri, 26 Nov 1982 00:00:00 +0530 Thu, 17 Jun 2010 15:57:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43358 A renewal application for a custom house agents licence filed after the expiry of the renewed licence period was not maintainable under Regulation 13 of the Custom House Agents Licensing Regulations, 1965. The regulation fixes the licence validity period and permits renewal only on an application made before expiry of the relevant period. A belated application is outside the scheme of the regulation, and allowing it would amount to rewriting the provision and enlarging the authority's jurisdiction beyond what is expressly conferred. The refusal to renew the licence was therefore valid, and the challenge failed. Case-Laws Customs Fri, 26 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43358