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Customs Act,1962

Act No : 52


Section : Custom house agents to be licensed.

146.Custom house agents to be licensed. (1) No person shall carry on business as an agent relating to the entry or departure of a conveyance or the import or export of goods at any customs-station unless such person holds a licence granted in this behalf in accordance with the regulations. (2) The Board may make regulations for the purpose of carrying out the provisions of this section and, in particular, such regulations may provide for- (a)the authority by which a licence may be granted under this section and the period of validity of any such licence; (b) the form of the licence and the fees payable therefor ; (c) the qualifications of persons who may apply for a licence and the qualifications of persons to be employed by a licensee to assist him in his work as an agent; (d) the restrictions and conditions (including the furnishing of security by the licensee) subject to which a licence may be granted; (e)the circumstances in which a licence may be suspended or revoked; and (f)the appeals, if any, against an order of suspension or revocation of a licence, and the period within which such appeals shall be filed. 1[146A. Appearance by authorised representative. (1) Any person who is entitled or required to' appear before officer of customs or the Appellate Tribunal in connection with any proceedings under this Act, otherwise than when required under section 108 to attend personally for examination on oath or affirmation, may, subject to the other provisions of this section, appear by an authorised representative. (2) For the purposes of this section, "authorised representative" means a person authorised by the person referred to in sub-section (1) to appear on his behalf, being- (a) his relative or regular employee; or (b) a custom house agent licensed under section 146; or (c) any legal practitioner who is entitled to practise in any civil court in India; or (d) any person who has acquired such qualifications as the Central Government may specify by rules made in this behalf. (3) Notwithstanding anything contained in this section, no person who was a member of the Indian Customs and Central Excise Service Group A and has retired or resigned from such Service after having served. for not less than three years in any capacity in that service shall be, entitled to appear as an authorised representative in any proceedings before an officer of customs for a period of two years from the date of his retirement or resignation, as the case may be. (4) No person,- (a) who has been dismissed or removed from Government service; or (b) who is convicted of an offence connected with any pro- ceeding under this Act, the Central Excises and Salt Act, 1944 (1 of 1944) or the Gold (Control) Act, 1968;(45 of 1968). or (c) who has become an insolvent, shall be qualified to represent any person under sub-section (1), for all times in the case of a person referred to, in clause (a), and for such time as the 1[Commissioner of Customs] or the competent authority under the Central Excises and Salt Act, 1944 (1 of 1944),or the Gold (control) Act, 1968 (45 of 1968), as the case may be, may, by order, determine in the case of a person referred to in clause (b),and for the period during which the insolvency continues in the case of a person referred to in clause (c). (5) If any person,- (a) who is a legal Practitioner, is found guilty of misconduct in his professional capacity by any authority entitled to institute proceedings against him, an order passed by that authority shall have effect in relation to his right to appear before an officer of customs or the Appellate Tribunal as it has in relation to his right to practise as a legal practitioner; (b) who is not a legal Practitioner, is found guilty of miscon- duct in connection with any proceedings under this Act by such authority as may be specified by rules made in this, behalf, that authority may direct that he shall thenceforth be disqualified to represent any person under sub-section, (1). (6) Any order or direction under clause (b) of sub-section (4) or clause (b) of sub-section (5) shall be subject to the following conditions, namely: - (a) no such order or direction shall be made in respect of any person unless he has been given a reasonable opportunity of being heard; (b) any person against whom any such order or direction is made may, within one month of the making of the order or direction, appeal to the Board to have the order or direction cancelled; and (c) no such order or direction shall take effect until the expiration of one month from the making thereof, or, where an appeal has been preferred, until the disposal of the appeal.


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