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Showing contexts for: function of functionary in M/S.Masterstroke Freight Forwarders ... vs The Commissioner Of Customs (Imports) on 27 October, 2015Matching Fragments
36. The Honourable Supreme Court in 2003-8-SCC-498 (P.T.Rajan Vs. TPM Sahir) held that test of mandatory or directory, context, purport and object of the statue to be ascertained. Procedural provision even if uses shall may be construed as directory if no prejudice is caused. Provisions requiring statutory functionary to perform a statutory function within the prescribed time to be considered as directory.
37. In 2013 (290) ELT 3 (PML Industries Limited Vs. Commissioner of Central Excise), the High Court of Punjab and Haryana at Chandigarh, has observed as under:-