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Section82
The Finance Act, 2013

Substitution of new section for section 146

In force As on 15 Oct 2026

Ministry Finance Cited by 2 provisions

Section 82 of the Finance Act, 2013 deals with substitution of new section for section 146. Substitution of new section for section 146.

Substitution of new section for section 146.

82. For section 146 of the Customs Act, the following section shall be substituted, namely:—

"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.".

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Section 82, The Finance Act, 2013.

Cross-references

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

This section refers to

  1. Customs Act s. 146 Licence for Customs brokers

Referred to by 2

  1. s. 74 Amendment of section 69
  2. s. 106 Person who may make declaration of tax dues

Questions about Section 82

What does Section 82 of the Finance Act deal with?

Section 82 of the Finance Act is headed "Substitution of new section for section 146". Substitution of new section for section 146.

How do I find court cases under Section 82 of the Finance 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: Finance Act 2013 82, section 82 Finance Act 2013, section 82 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 82 of the Finance Act, and has it changed?

Its own text turns on Customs Act 146 (Licence for Customs brokers), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.

When was the Finance Act enacted?

Finance Act was enacted in 2013. India Code records no commencement date for it. 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. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.