Authorised representative rules govern customs appearances, set qualification limits, and impose disqualification safeguards for misconduct and conviction. Appearance before an officer of customs or the Appellate Tribunal may be made through an authorised representative, except where personal attendance is required for examination on oath or affirmation. The provision specifies who may act as an authorised representative, including a relative or regular employee, a licensed customs broker, a legal practitioner entitled to practise in any civil court in India, or another person qualified under rules. It also sets out disqualifications, hearing requirements, appeal to the Board, and the timing of when a disqualification order takes effect.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Authorised representative rules govern customs appearances, set qualification limits, and impose disqualification safeguards for misconduct and conviction.
Appearance before an officer of customs or the Appellate Tribunal may be made through an authorised representative, except where personal attendance is required for examination on oath or affirmation. The provision specifies who may act as an authorised representative, including a relative or regular employee, a licensed customs broker, a legal practitioner entitled to practise in any civil court in India, or another person qualified under rules. It also sets out disqualifications, hearing requirements, appeal to the Board, and the timing of when a disqualification order takes effect.
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