https://www.taxtmi.com/caselaws?id=206983 An importer who files the bill of entry personally under section 46 of the Customs Act, 1962 is not subject to an educational qualification requirement, because that provision governs importer presentation and contains no such condition. By contrast, section 146 and the regulations framed under it regulate customs house agents acting for others, where qualifications may validly be prescribed. A public notice aimed at agents and self-functioning persons in that context could not override the importer's statutory right to file on his own. The insistence on Secondary School Certificate qualification for self-filing was held illegal and without jurisdiction, and refusal to accept the bill of entry was set aside. en-us Fri, 18 Nov 2011 00:00:00 +0530 Tue, 10 Apr 2012 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206983 An importer who files the bill of entry personally under section 46 of the Customs Act, 1962 is not subject to an educational qualification requirement, because that provision governs importer presentation and contains no such condition. By contrast, section 146 and the regulations framed under it regulate customs house agents acting for others, where qualifications may validly be prescribed. A public notice aimed at agents and self-functioning persons in that context could not override the importer's statutory right to file on his own. The insistence on Secondary School Certificate qualification for self-filing was held illegal and without jurisdiction, and refusal to accept the bill of entry was set aside. Case-Laws Customs Fri, 18 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206983