Customs Act, 1962 Section 146a — Appearance by authorised representative
Customs Act, 1962 · Appearance by authorised representative
Plain-English Explanation
Overview
Section 146A of the Customs Act, 1962, governs the appearance of authorised representatives before customs officers and the Appellate Tribunal. It allows individuals and entities involved in customs proceedings to be represented by someone else, except when personal appearance for examination under Section 108 is required, ensuring ease of compliance and professional representation.
Who Does This Apply To?
This section applies to:
- Any person entitled or required to appear before a customs officer or the Appellate Tribunal under the Customs Act, 1962. This includes importers, exporters, and other parties involved in customs proceedings.
- Authorised representatives who appear on behalf of these persons.
- Customs officers and the Appellate Tribunal who interact with authorised representatives.
How It Works
Section 146A works through the following mechanism:
- Authorised Representation Permitted: Any person required to appear before a customs officer or the Appellate Tribunal can be represented by an authorised representative. The exception is when Section 108 requires personal attendance for examination under oath.
- Definition of Authorised Representative: An authorised representative can be:
- A relative or regular employee of the person they are representing.
- A customs broker licensed under Section 146 of the Customs Act, 1962.
- A legal practitioner entitled to practice in any civil court in India.
- Any person with qualifications specified by the Central Government through rules.
- Disqualification Criteria: Certain individuals are barred from acting as authorised representatives:
- Former members of the Indian Customs and Central Excise Service (Group A) cannot appear as representatives for two years after retirement or resignation if they served for at least three years.
- Individuals dismissed or removed from Government service.
- Individuals convicted of offences related to Customs Act, Central Excise and Salt Act, Gold (Control) Act, or the Finance Act, 1994.
- Insolvent individuals.
- Misconduct: Legal practitioners found guilty of professional misconduct face restrictions as per the authority that found them guilty. Non-legal practitioners found guilty of misconduct in customs proceedings can be disqualified by a specified authority.
- Right to Appeal: Orders disqualifying a person from representing others are subject to appeal to the Board within one month. The order does not take effect until one month has passed or the appeal is disposed of.
Important Conditions & Exceptions
- Condition 1: A person dismissed from Government service is permanently disqualified from being an authorised representative.
- Condition 2: A convicted person's disqualification period is determined by the Principal Commissioner of Customs or Commissioner of Customs (or competent authority under relevant Acts).
- Exception: Even if someone meets the criteria of an authorised representative, they cannot appear if they are required to attend personally for examination on oath under Section 108.
Practical Example
ABC Importers receives a notice from the customs department regarding a valuation dispute on a consignment of electronics. Instead of appearing themselves, ABC Importers authorises their regular employee, Mr. Sharma, who handles all their customs-related matters, to represent them before the customs officer. Mr. Sharma can present documents, argue the case, and negotiate on behalf of ABC Importers. However, if the customs officer demands that the director of ABC Importers appears for Section 108 examination under oath, Mr. Sharma's representation is not sufficient, and the director must attend personally.
Key Amendments
No major amendments since enactment.
No case laws found for this provision yet.
Browse all case laws →Frequently Asked Questions
Who can appear as an 'authorised representative' on behalf of a person in proceedings under the Customs Act, 1962?
As per Section 146A(2), an authorised representative can be a relative or regular employee, a licensed custom broker, a legal practitioner entitled to practice in any civil court in India, or any person possessing qualifications specified by the Central Government through rules. This excludes appearances under Section 108, which requires personal attendance for examination under oath.
Are there any restrictions on former Customs and Central Excise officers appearing as authorised representatives?
Yes, Section 146A(3) stipulates that a former member of the Indian Customs and Central Excise Service (Group A) who retired or resigned after at least three years of service is barred from appearing as an authorised representative before a customs officer for two years from their retirement or resignation date.
What are the disqualifications for a person to act as an authorised representative under the Customs Act, 1962?
Section 146A(4) lists several disqualifications, including dismissal or removal from government service, conviction for offenses related to Customs, Central Excise, Gold (Control), or Finance Acts, and insolvency. The disqualification can be permanent (for dismissed government servants) or for a period determined by the Principal Commissioner/Commissioner of Customs or other competent authority.
What recourse does a person have if they are disqualified from acting as an authorised representative due to misconduct?
If a non-legal practitioner is found guilty of misconduct under Section 146A(5)(b), the designated authority can disqualify them from representing anyone under Section 146A(1). However, Section 146A(6) mandates a reasonable opportunity to be heard, and the disqualified person has one month to appeal to the Board for cancellation of the disqualification order. The order only takes effect after one month or after the appeal is decided.
Does misconduct as a legal practitioner affect the ability to represent clients before customs officials?
Yes, Section 146A(5)(a) states that if a legal practitioner is found guilty of misconduct in their professional capacity by a relevant authority, the order passed by that authority will also affect their right to appear before a customs officer or the Appellate Tribunal, mirroring the restriction on their general practice.
Can a company director represent the company before customs authorities?
A company director can act as an authorised representative if they are considered a 'regular employee' of the company under Section 146A(2)(a). However, they must not be subject to any of the disqualifications outlined in Section 146A(4), such as conviction for relevant offenses.
How does Section 146A affect the need for personal appearance before customs officers?
Section 146A allows individuals to be represented by an authorized representative in most proceedings under the Customs Act, unless their personal appearance is specifically required under Section 108 for examination on oath or affirmation. This provides flexibility and reduces the burden of mandatory personal appearances.
Key Conditions & Requirements
| Condition | Details |
|---|---|
| Appearance via authorised representative permitted | Any person entitled to appear before customs officers can appear through an authorised representative, except when personal appearance for examination on oath under Section 108 is required. |
| Definition of authorised representative | An authorised representative can be a relative, regular employee, licensed custom broker, legal practitioner, or a person with qualifications specified by Central Government rules. |
| Cooling-off period for customs officers | Former Group A Indian Customs and Central Excise Service members with 3+ years of service cannot appear as authorised representatives for 2 years post-retirement/resignation. |
| Disqualification based on government service termination | Individuals dismissed or removed from Government service are permanently disqualified from representing others. |
| Disqualification due to conviction | Conviction for offenses under specified Acts (Customs, Central Excise, Gold Control, Finance Act 1994) leads to disqualification, with the duration determined by customs authorities. |
| Disqualification due to insolvency | Insolvent individuals are disqualified for the duration of their insolvency. |
| Misconduct by legal practitioners | Findings of misconduct by a legal practitioner by an authorised body affects their right to appear before customs officers or the Appellate Tribunal. |
| Opportunity to be heard and appeal | Before disqualification due to misconduct (non-legal practitioner) or conviction, a reasonable opportunity of being heard must be given, and an appeal to the Board is allowed within one month. |
Amendment History
Inserted by the Finance (No.2) Act, 1980 (44 of 1980), sec. 50 and Fifth Schedule, Pt. 1-5, (w.e.f. 11.10.1982).
Substituted by the Finance Act, 2013 (17 of 2013), sec. 83(a), for "customs house agent" (w.e.f. 10.5.2013).
Substituted by the Finance Act, 2013 (17 of 2013), sec. 83(b)(i), for clause (b) (w.e.f. 10.5.2013). Clause (b), before substitution, stood as under: "(b) who is convicted of an offence connected with any proceeding under this Act, the Central Excises and Salt Act, 1944 (1 of 1944), or the Gold (Control) Act, 1968 (45 of 1968); or".
Substituted by the Finance (No.2) Act, 2014 (25 of 2014), sec. 78, for "Commissioner of Customs" (w.e.f. 6.8.2014). Earlier the words "Commissioner of Customs" were substituted by Act 22 of 1995, sec. 50, for the words "Collector of Customs" (w.e.f. 26.5.1995).
Substitued by the Finance Act, 2013 (17 of 2013), sec. 83(b)(ii), for "Central Excise and Salt Act, 1944 (1 of 1944) or the Gold (Control) Act, 1968 (45 of 1968)" (w.e.f. 10.5.2013).