Appearance by authorised representative

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... personally for examination on oath or affirmation, may, subject to the other provisions of this section, appear by an authorised representative. (2) For the purposes of this section, "authorised representative" means a person authorised by the person referred to in sub-section (1) to appear on his behalf, being- (a) his relative or regular employee; or (b) a ^3[customs broker....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... removed from Government service; or ^4[(b) who is convicted of an offence connected with any proceeding under this Act, the Central Excise Act, 1944 (1 of 1944), the Gold (Control) Act, 1968 (45 of 1968) or the Finance Act, 1994 (32 of 1994); or] (c) who has become an insolvent, shall be qualified to represent any person under sub-section (1), for all times in the case of a p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oms or the Appellate Tribunal as it has in relation to his right to practice as a legal practitioner; (b) who is not a legal practitioner, is found guilty of misconduct in connection with any proceedings under this Act by such authority as may be specified by rules made in this behalf, that authority may direct that he shall thenceforth be disqualified to represent any person under sub-se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....th Fifth Schedule of the Finance (No. 2) Act, 1980 w.e.f. 11-10-1982 (Notified vide Notification No. G.S.R. 597(E) dated 11-10-1982)  2.  Substituted vide Section 50 of the Finance Act, 1995 w.e.f. 26-05-1995 before it was read as, "Collector of Customs" 3.  Substituted vide Section 83 of the Finance Act, 2013 w.e.f. ....