'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.