https://www.taxtmi.com/acts?id=1338 Where misconduct connected to a customs proceeding is found against a person who is not a legal practitioner, the Principal Commissioner of Customs or Commissioner of Customs having jurisdiction in that proceeding is the authority for purposes of clause (b) of sub section (5) of section 146A, indicating the authority is tied to jurisdiction over the underlying proceeding. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sun, 31 May 2015 15:14:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1338 Where misconduct connected to a customs proceeding is found against a person who is not a legal practitioner, the Principal Commissioner of Customs or Commissioner of Customs having jurisdiction in that proceeding is the authority for purposes of clause (b) of sub section (5) of section 146A, indicating the authority is tied to jurisdiction over the underlying proceeding. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1338