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of <h1>Finance Bill 2013 amends Customs Act: 'Customs Broker' replaces 'Customs House Agent' in Section 146A; expands disqualification criteria.</h1> Clause 73 of the Finance Bill, 2013 proposes amendments to section 146A of the Customs Act. It replaces the term 'customs house agent' with 'customs broker' in sub-section (2), clause (b). In sub-section (4), it revises clause (b) to include convictions related to proceedings under the Customs Act, Central Excise Act, Gold (Control) Act, or Finance Act, 1994, as disqualifications for acting as an authorized representative in customs matters. These changes align with amendments to section 146 and expand the scope of disqualifying offenses.
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