Appearance by authorised representative
Section 146A of the Customs Act, 1962 deals with appearance by authorised representative. Any person who is entitled or required to appear before an officer of customs or the Appellate Tribunal in connection with any proceedings under this Act, otherwise than when required under section 108 to attend personally for examination on oath or affirmation, may, subject to the other provisions The Act came into force on 01 Feb 1963.
1[146A. Appearance by authorised representative.--(1) Any person who is entitled or required to appear before an officer of customs or the Appellate Tribunal in connection with any proceedings under this Act, otherwise than when required under section 108 to attend 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 5[custom broker] licensed under section 146; or
(c) any legal practitioner who is entitled to practise in any civil court in India; or
(d) any person who has acquired such qualifications as the Central Government may specify by rules made in this behalf.
(3) Notwithstanding anything contained in this section, no person who was a member of the Indian Customs and Central Excise Service-Group A and has retired or resigned from such Service after having served for not less than three years in any capacity in that Service shall be entitled to appear as an authorised representative in any proceedings before an officer of customs for a period of two years from the date of his retirement or resignation, as the case may be.
(4) No person,--
(a) who has been dismissed or removed from Government service; or
3[(b) who is convicted of an offence connected with any proceeding under this Act, the Central Excise and Salt Act, 1944 (1 of 1944), or 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 person referred to in clause (a), and for such time as the 4[Principal Commissioner of Customs or Commissioner of Customs] or the competent authority under the 5[Central Excise and Salt Act, 1944 (1 of 1944), or the Gold (Control) Act, 1968 (45 of 1968) or the Finance Act, 1994 (32 of 1994)], as the case may be, may, by order, determine in the case of a person referred to in clause (b), and for the period during which the insolvency continues in the case of a person referred to in clause (c).
(5) If any person,--
(a) who is a legal practitioner, is found guilty of misconduct in his professional capacity by any authority entitled to institute proceedings against him, an order passed by that authority shall have effect in relation to his right to appear before an officer of customs 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-section (1).
(6) Any order or direction under clause (b) of sub-section (4) or clause (b) of sub-section (5) shall be subject to the following conditions, namely:--
(a) no such order or direction shall be made in respect of any person unless he has been given a reasonable opportunity of being heard;
(b) any person against whom any such order or direction is made may, within one month of the making of the order or direction, appeal to the Board to have the order or direction cancelled; and
(c) no such order or direction shall take effect until the expiration of one month from the making thereof, or, where an appeal has been preferred, until the disposal of the appeal.]
Section 146A, 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.
This section refers to
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.
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N. K. Bajpai vs Union of India
Court's Decision & Legal Precedent
Section 129(6) of the Customs Act, 1962, which prohibits former members of the Customs, Excise and Service Tax Appellate Tribunal from appearing, acting or pleading before the tribunal, is a valid and reasonable restriction on the fundamental right to practice profession under Article 19(1)(g) of the Constitution. The restriction is justified by the legitimate public interest in maintaining judicial integrity, preventing appearance of bias, and enhancing public confidence in the tribunal's functioning. The restriction is not absolute as it only bars practice before CESTAT while leaving other forums open, and it can be applied retrospectively as it is prospective in operation and merely a criterion for eligibility rather than a punitive measure.
On this section: Provision regarding appearance by legal practitioners; harmoniously construed with Section 129(6) to maintain restriction
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.
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… It is the Petitioner's case that the Respondents are not examining the goods for the purpose of assessment of the bills of entry in the absence of the Proprietor Petitioner being personally present at the time of examination. This, according to the Petitioner, is clearly without jurisdiction and contrary to Section 146A of the Customs Act, 1962. 3. Mr. Jetly, learned Counsel appearing for the Respondents, seeks time to file an affidavit in reply. At his request, the petition is adjourned to 23 July 2019. (S.C. GUPTE,J.) (M.S.SANKLECHA,J.) Smita Gonsalves Digitally signed by Smita Gonsalves Date: 2019.07.20 10:57:10 +0530 …
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 146A
What have the courts held on Section 146A of the Customs Act?
N. K. Bajpai vs Union of India (15 Mar 2012) is the leading judgment on this section among those set out below: Provision regarding appearance by legal practitioners; harmoniously construed with Section 129(6) to maintain restriction.
How do I find court cases under Section 146A 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 146A, section 146A Customs Act 1962, section 146A of the Customs Act. 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 N. K. Bajpai vs Union of India (15 Mar 2012).
What should I read with Section 146A of the Customs Act, and has it changed?
Its own text turns on section 108 (Power to summon persons to give evidence and produce documents), section 146 (Licence for Customs brokers), so none of them can safely be read on its own. 3 other provisions in this corpus refer back to it. One instrument names it without being made under it, most recently Customs (Appeals) Rules, 1982 (1962).
When did Section 146A of the Customs Act come into force?
Section 146A of the Customs Act, cited as Customs Act 1962 146A, 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
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
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.