Misconduct by authorised representatives is addressed by the jurisdictional Principal Commissioner or Commissioner in Customs proceedings. Rule 10 of the Customs (Appeals) Rules, 1982 designates the Principal Commissioner or Commissioner of Customs having jurisdiction over the relevant ... Summary
Misconduct by authorised representatives is addressed by the jurisdictional Principal Commissioner or Commissioner in Customs proceedings.
Rule 10 of the Customs (Appeals) Rules, 1982 designates the Principal Commissioner or Commissioner of Customs having jurisdiction over the relevant proceedings as the authority under section 146A(5)(b). This applies where a non-legal-practitioner authorised representative is found guilty of misconduct connected with proceedings under the Customs Act. The rule was amended to replace earlier references to the Collector of Customs and the Commissioner.
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