Authority under section 146A(5)(b): Principal Commissioner or Commissioner is the designated authority when non lawyers are found guilty of misconduct. Where misconduct connected to a customs proceeding is found against a person who is not a legal practitioner, the Principal Commissioner of Customs or Commissioner of Customs having jurisdiction in that proceeding is the authority for purposes of clause (b) of sub section (5) of section 146A, indicating the authority is tied to jurisdiction over the underlying proceeding.