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of CESTAT allowed the appeal challenging continued suspension of appellant's Customs Broker License under Regulation 16(2) of CBLR 2018. The tribunal held that SCN No.09/2025 dated 17-03-2025 was issued beyond the mandatory ninety-day limitation period prescribed under Regulation 17(1) CBLR 2018, as it was issued after 08-03-2025, being the ninetieth day from receipt of offence report on 09-12-2024. The tribunal ruled the SCN was issued without jurisdiction, rendering it non-est in law and non-maintainable. Consequently, the suspension proceedings, being dependent on valid SCN issuance under Regulation 17, could not sustain independently and were deemed unsustainable.
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