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Union of India - Section

Section 10 in The Customs (Appeals) Rules, 1982

10. Authority under Section 146-A (5) (b).

- [Commissioner of Customs] [Substituted by the Finance Act, 1995 (22 of 1995), Section 50, for the word Collector of Customs.] having jurisdiction in the proceedings in which a person who is not a legal practitioner is found guilty of misconduct in connection with the proceeding under the Act shall be the authority for the purposes of Clause (b) of sub-section (5) of Section 146-A.