Disqualification for authorised customs representatives now includes offences under the Finance Act and renames agents as brokers. The amendment replaces the term customs house agent with customs broker and expands disqualification for authorised customs representatives to include convictions for offences connected with proceedings under the Finance Act, alongside offences under the Central Excise Act and the Gold (Control) Act, thereby harmonising and correcting cross references among indirect tax statutes.
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Disqualification for authorised customs representatives now includes offences under the Finance Act and renames agents as brokers.
The amendment replaces the term customs house agent with customs broker and expands disqualification for authorised customs representatives to include convictions for offences connected with proceedings under the Finance Act, alongside offences under the Central Excise Act and the Gold (Control) Act, thereby harmonising and correcting cross references among indirect tax statutes.
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