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          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.

          <h1>Authorised representative rights: permitted persons may appear before customs officers subject to qualification, disqualification and procedural safeguards.</h1> Section 146A allows appearance before customs officers or the Appellate Tribunal by an authorised representative-defined to include relatives, regular employees, licensed customs brokers, legal practitioners entitled to practise in civil courts, and government specified qualified persons-while excluding personal oath attendance. It sets disqualifications: a cooling off restriction for recently retired senior customs officers, permanent bar for those dismissed from government service, time limited bars for convictions as determined by the competent authority, and disqualification during insolvency. Misconduct findings by specified authorities can trigger disqualification, subject to opportunity to be heard, appeal to the Board within one month, and delayed effect until appeal periods lapse.

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