Customs (Appeals) Rules, 1982 › CHAPTER IV — AUTHORISED REPRESENTATIVES

Rule 10. Authority under section 146A(5)(b)

Customs (Appeals) Rules, 1982

Official text

Rule 10. Authority under section 146A(5)(b). — The Principal Commissioner of Customs or Commissioner of Customs, as the case may be having jurisdiction in the proceedings in which a person who is not a legal practitioner is found guilty of misconduct in connection with that proceeding under the Act shall be the authority for the purposes of clause (b) of sub-section (5) of section 146A.