https://www.taxtmi.com/acts?id=1186 Section 146A allows appearance before customs officers or the Appellate Tribunal by an authorised representative-defined to include relatives, regular employees, licensed customs brokers, legal practitioners entitled to practise in civil courts, and government specified qualified persons-while excluding personal oath attendance. It sets disqualifications: a cooling off restriction for recently retired senior customs officers, permanent bar for those dismissed from government service, time limited bars for convictions as determined by the competent authority, and disqualification during insolvency. Misconduct findings by specified authorities can trigger disqualification, subject to opportunity to be heard, appeal to the Board within one month, and delayed effect until appeal periods lapse. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 11 May 2015 12:37:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1186 Section 146A allows appearance before customs officers or the Appellate Tribunal by an authorised representative-defined to include relatives, regular employees, licensed customs brokers, legal practitioners entitled to practise in civil courts, and government specified qualified persons-while excluding personal oath attendance. It sets disqualifications: a cooling off restriction for recently retired senior customs officers, permanent bar for those dismissed from government service, time limited bars for convictions as determined by the competent authority, and disqualification during insolvency. Misconduct findings by specified authorities can trigger disqualification, subject to opportunity to be heard, appeal to the Board within one month, and delayed effect until appeal periods lapse. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1186