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(12) Indair Carrier Pvt. Ltd. vs. Commissioner of Customs (General), reported in 2016 (3370 E.L.T. 41 (Del.).

(13) Trinity Sea & Air Pvt Ltd vs. Commr of Cus (Import General), New Delhi, reported in 2017 (350) E.L.T. 293 (Tri.-Del.).

(14) Sowparnika Shipping Services vs. Commr. Of Customs, Chennai-VIII, reported in 2017 (352) E.L.T. 286 (Mad.) SSK 27 Custom Appeal 88-16 8 The question that arises for determination in the present set of appeals is whether the time line as prescribed in Regulation 20 is directory in nature or is mandatory. Perusal of the scheme of Regulation and specifically Regulation 18, 19 and 20 empowers the Commissioner of Customs to revoke the licence of custom broker and order for forfeiture of part or whole of its security or to impose penalty not exceeding Rs.50,000/- on a custom broker on any of the following grounds i.e. (a) failure to comply with any of the conditions of bond executed by him under Regulation 8. (b) failure to comply with any of the provisions of these Regulations, within its jurisdiction or anywhere. (c) committing any misconduct, whether within its jurisdiction or anywhere else which in the opinion of the Commissioner renders him unfit to transact the business in Customs station. (d) adjudicated insolvent, (e) is of unsound mind and (f) has been convicted by a competent court for an offence involving moral turpitude.