Customs Act, 1962 — Chapter XVII: Miscellaneous
146A. Appearance by authorised representative
- Any person entitled/required to appear before an officer of customs, the Commissioner (Appeals), or the Appellate Tribunal, in connection with any proceeding under this Act, may, otherwise than personally, appear through an authorised representative.
- “Authorised representative” means a person authorised in writing to appear on the person’s behalf, being: (a) a relative or regular employee; (b) an advocate practising in any court in India; (c) a chartered accountant, cost accountant or company secretary; (d) a person who has been a customs officer of a specified rank; or (e) a person who has acted as a sales-tax practitioner/customs broker with certain seniority.
- Persons subject to specified disqualifications (e.g. dismissed/removed from government service, convicted of certain offences, adjudged insolvent) shall not be entitled to represent any person under this section.
