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    <title>2023 (5) TMI 305 - CESTAT MUMBAI</title>
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    <description>Customs broker liability extends to acts and omissions of employees engaged in customs business, including handling documentation for clearance work, where the employee is found to be working for the broker. The note states that such conduct can support revocation of licence, forfeiture of security deposit and penalty under the licensing regime. It also notes that delay in completing the disciplinary enquiry does not, by itself, invalidate revocation proceedings where the delay is attributable to the noticee&#039;s lack of cooperation or adjournment requests, and where the final order is otherwise reasoned and free from arbitrariness.</description>
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