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    <title>Amendment of section 146A</title>
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    <description>The amendment replaces the term customs house agent with customs broker and expands disqualification for authorised customs representatives to include convictions for offences connected with proceedings under the Finance Act, alongside offences under the Central Excise Act and the Gold (Control) Act, thereby harmonising and correcting cross references among indirect tax statutes.</description>
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      <description>The amendment replaces the term customs house agent with customs broker and expands disqualification for authorised customs representatives to include convictions for offences connected with proceedings under the Finance Act, alongside offences under the Central Excise Act and the Gold (Control) Act, thereby harmonising and correcting cross references among indirect tax statutes.</description>
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