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Hlpl Global Logistics Pvt. Ltd vs The Commissioner Of Customs (General) on 24 May, 2016

'6.The Court is unable to agree with the above submission. As already held by this Court in several orders including the recent order darted 24th May, 2016 in WP. (C) No.1734 of 2016 [HLPL Global Logistics Pvt. Ltd. V. The Commissioner of Customs (General)] [2016 93380 E.L.T. 365 (Del.)] the time limit specified in Regulation 20(1) of the CBLR, 13 is sacrosanct i.e, the SCN had to be issued to the petitioner within ninety days from the date of the receipt of the offence report. It is plain that the SCN dated 17th June, 2014 was issued for the purpose of revocation of the CB license of the respondent and was not issued within 90 days of the date of receipt of the offence report which admitted in this case is 7 th October, 2013. The question of exclusion of the period during which the suspension of the license continued is not contemplated in Regulation 20(1) of the CBLR, 2013. If there are no grounds for revocation of license then obviously the suspension cannot be maintained. Consequently, there is no legal infirmity in the impugned order of the CESTATE which calls for interference.
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