Authorized representative qualifications: professional, academic, or former departmental service determine eligibility under the appeals rule. The rule specifies who qualifies as an authorized representative by enumerating eligible professionals (Chartered Accountants, Cost Accountants, Company Secretaries with a certificate of practice), specified academic holders (post graduate or Honours degrees in Commerce or post graduate degrees/diplomas in Business Administration from a recognised university), and former Customs/Central Excise/Narcotics employees with aggregated service of not less than ten years. It defines 'recognised university' to include Indian universities and a specified list of named foreign and regional universities and classes of universities in Pakistan and Bangladesh.
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.
Authorized representative qualifications: professional, academic, or former departmental service determine eligibility under the appeals rule.
The rule specifies who qualifies as an authorized representative by enumerating eligible professionals (Chartered Accountants, Cost Accountants, Company Secretaries with a certificate of practice), specified academic holders (post graduate or Honours degrees in Commerce or post graduate degrees/diplomas in Business Administration from a recognised university), and former Customs/Central Excise/Narcotics employees with aggregated service of not less than ten years. It defines "recognised university" to include Indian universities and a specified list of named foreign and regional universities and classes of universities in Pakistan and Bangladesh.
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