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of <h1>Customs Act, 1962: Section 146 Requires Licence for Customs Brokers; Outlines Licensing, Suspension, and Appeal Processes.</h1> Section 146 of the Customs Act, 1962, mandates that individuals must hold a valid licence to operate as customs brokers for managing the entry or departure of conveyances and the import or export of goods at customs stations. The Board is empowered to establish regulations governing the licensing process, including the granting authority, licence form, fees, applicant qualifications, examination procedures, and conditions for licence issuance. It also outlines circumstances for licence suspension or revocation and the appeal process for such decisions. This section was amended in 2013, replacing the term 'Custom House agents' with 'customs brokers.'
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