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    <title>2021 (10) TMI 720 - CESTAT MUMBAI</title>
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    <description>The tribunal set aside the order revoking the customs broker license and forfeiting the security deposit, directing a fresh inquiry to be conducted by the licensing authority to make a new decision on the revocation and forfeiture issues. The tribunal found proven breaches of regulations but questioned the accountability of the licensee for transferred obligations and employee actions, emphasizing the need for a separate assessment under the Customs Broker Licensing Regulations, 2018. The matter was remanded for a fresh inquiry due to concerns over license misuse and the director&#039;s absence from daily operations.</description>
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