https://www.taxtmi.com/acts?id=1186 Appearance before an officer of customs or the Appellate Tribunal may be made through an authorised representative, except where personal attendance is required for examination on oath or affirmation. The provision specifies who may act as an authorised representative, including a relative or regular employee, a licensed customs broker, a legal practitioner entitled to practise in any civil court in India, or another person qualified under rules. It also sets out disqualifications, hearing requirements, appeal to the Board, and the timing of when a disqualification order takes effect. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 19 Jun 2026 17:01:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1186 Appearance before an officer of customs or the Appellate Tribunal may be made through an authorised representative, except where personal attendance is required for examination on oath or affirmation. The provision specifies who may act as an authorised representative, including a relative or regular employee, a licensed customs broker, a legal practitioner entitled to practise in any civil court in India, or another person qualified under rules. It also sets out disqualifications, hearing requirements, appeal to the Board, and the timing of when a disqualification order takes effect. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1186