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Section146
The Customs Act, 1962

Licence for Customs brokers

In force From 01 Feb 1963 Act 52 of 1962 As on 15 Oct 2026

Act 52 of 1962 Ministry Finance Enacted 13 Dec 1962 In force 01 Feb 1963 Cited by 2 provisions Instruments 19

Section 146 of the Customs Act, 1962 deals with licence for Customs brokers. No person shall carry on business as a customs broker relating to the entry or departure of a conveyance or the import or export of goods at any customs station unless such person holds a licence granted in this behalf in accordance with the regulations. The Act came into force on 01 Feb 1963.

1[146. Licence for customs brokers.--(1) No person shall carry on business as a customs broker relating to the entry or departure of a conveyance or the import or export of goods at any customs station unless such person holds a licence granted in this behalf in accordance with the regulations.

(2) The Board may make regulations for the purpose of carrying out the provisions of this section and, in particular, such regulations may provide for--

(a) the authority by which a licence may be granted under this section and the period of validity of such licence;

(b) the form of the licence and the fees payable therefor;

(c) the qualifications of persons who may apply for a licence and the qualifications of persons to be employed by a licensee to assist him in his work as a customs broker;

(d) the manner of conducting the examination;

(e) the restrictions and conditions (including the furnishing of security by the licensee) subject to which a licence may be granted;

(f) the circumstances in which a licence may be suspended or revoked; and

(g) the appeals, if any, against an order of suspension or revocation of a licence, and the period within which such appeal may be filed.]

Section 146, The Customs Act, 1962 (Act 52 of 1962).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Referred to by 2

  1. s. 146A Appearance by authorised representative
  2. Finance Act s. 82 Substitution of new section for section 146

Related judgements & precedents

These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.

  1. Commr. of Customs vs K. M. Ganatra & CO

    Supreme Court of India 14 Jan 2016 Binding (SC) Reportable

    Court's Decision & Legal Precedent

    When a Customs House Agent has committed serious violations involving subletting of licence to unauthorized persons for fraudulent export documentation causing financial loss to revenue, and such misconduct reflects a chain of acts rather than an isolated incident, the Tribunal's discretion to modify the Commissioner's order of permanent revocation to a temporary period is inappropriate and an abuse of discretion. The CHA occupies a position of critical trust in customs procedures, and strict compliance with licensing regulations must be maintained. Permanent revocation is the appropriate punishment for such serious misconduct.

    On this section: Power to frame regulations for licensing of Customs House Agents

    Read the full order on eCourts India

The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.

Made under this section, and citing it

14 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.

Another 5 instruments name this provision in its title or its text without being made under it.

All subordinate legislation

Questions about Section 146

What have the courts held on Section 146 of the Customs Act?

Commr. of Customs vs K. M. Ganatra & CO (14 Jan 2016) is the leading judgment on this section among those set out below: Power to frame regulations for licensing of Customs House Agents.

How do I find court cases under Section 146 of the Customs Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 146, section 146 Customs Act 1962, section 146 of the Customs Act. People searching for it also type customs act 1962 section 146. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Commr. of Customs vs K. M. Ganatra & CO (14 Jan 2016).

What should I read with Section 146 of the Customs Act, and has it changed?

2 other provisions in this corpus refer back to it. The rules and notifications made under it are where it actually bites, and there are 14: most recently Notification No.8/2019-Cus(NT), dated 6.2.2019 (2019), then Customs Brokers Licensing Regulations, 2018. (2018), and 12 more.

When did Section 146 of the Customs Act come into force?

Section 146 of the Customs Act, cited as Customs Act 1962 146, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.