TMI Blog2016 (6) TMI 505X X X X Extracts X X X X X X X X Extracts X X X X ..... under the CBLR 2013 was well beyond the period of 90 days from 25th October 2013. In light of the legal position explained by this Court in HLPL Global Logistics Pvt. Ltd. v. The Commissioner of Customs (General) [2016 (5) TMI 1238 - DELHI HIGH COURT] the time limit as prescribed in Regulation 20 (1) of CBLR 2013 is sacrosanct and the failure to adhere to the said time limit would invalidate any a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... original dated 14th May 2015, revoking the Petitioner's Custom's Broker (CB) licence, was despatched to the Petitioner at its previous address, i.e., E-16, Paryavaran Complex, IGNOU Road, Saket, New Delhi 110 030. The Petitioner's case is that it never received the above order. The Petitioner contends that the Department was aware of its changed address as is evident from the fact th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said SCN dated 17th June 2014 to any receipt of an offence report. Accordingly, the SCN dated 25th October 2013 issued under the Customs Act, 1962 ( CA ) has to be treated as the date of receipt of the offence report for the purposes of Regulation 20 (1) of the CBLR 2013. This is not disputed by Mr. Kamal Nijhawan, Senior Standing counsel for the Customs Department. 4. In that event, it is pl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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