https://www.taxtmi.com/acts?id=1338 Rule 10 of the Customs (Appeals) Rules, 1982 designates the Principal Commissioner or Commissioner of Customs having jurisdiction over the relevant proceedings as the authority under section 146A(5)(b). This applies where a non-legal-practitioner authorised representative is found guilty of misconduct connected with proceedings under the Customs Act. The rule was amended to replace earlier references to the Collector of Customs and the Commissioner. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 20 Jul 2026 14:22:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1338 Rule 10 of the Customs (Appeals) Rules, 1982 designates the Principal Commissioner or Commissioner of Customs having jurisdiction over the relevant proceedings as the authority under section 146A(5)(b). This applies where a non-legal-practitioner authorised representative is found guilty of misconduct connected with proceedings under the Customs Act. The rule was amended to replace earlier references to the Collector of Customs and the Commissioner. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1338