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(d) the restrictions and conditions (including the Furnishing of security by the licensee) subject to which a licence may be granted;
(e) the circumstances in which a licence may be suspended or revoked; and
(f) the appeals, if any, against an order of suspension or revocation of a licence, and the period within which such appeals shall be filed."

13. Sub-section (2) of Section 146 empowers the Board to make Regulations for the purpose of carrying out the provisions of Section 146, and in particular, on the subjects enumerated in Clauses (a) to (f)-Accordingly, in exercise of that power, the Board has framed the Regulations. Regulation 2(c) defines "Custom House Agent". It reads:

"(c) "Customs House Agent" means a person licensed under these regulations to act as agent for the transaction of any business relating to the entry or departure of conveyances or the import or export of goods at any customs station".

Section 2(9) of the Act defines "conveyance" as follows:

"2 (9). "conveyance' includes a vessel, an aircraft and a vehicle".

Section 2(11) defines "customs area" which reads:

"2(11) "customs area" means the area of customs station and includes any area in which imported goods or export goods are ordinarily kept before clearance by Customs Authorities.
Section 2(12) defines "customs port" as follows:
"2(12) "customs port" means any port appointed under clause (a) of Section 7 to be a customs port and includes a place appointed under clause (aa)-of that section to be an inland container depot.
Section 2(13) of the Act defines "Customs Station", which reads-
"2(13). "customs station" means any customs port, customs airport or land customs station".

14. Regulation 4 deals with invitation of applications by the Commissioner; Regulation 5 prescribes the form of application to be made under Regulation 4; Regulation 6 deals with conditions to be fulfilled by the applicant; Regulation 8 provides for grant of temporary licence; Regulation 9 deals with examination of the applicant for the licence; Regulation 9(3) provides:

35. Custom station has been defined in Section 2(15) of the Customs Act, 1962, which means any customs port, customs airport or land customs station. Accordingly, the clearing agent is only an agent of the importer for a limited purpose of clearance of the goods. Once the goods have been cleared from the customs station and the goods after clearance are in the custody either of the importer or the owner or any other person, the clearing agent ceases to be an agent of the importer. The clearing agent cannot be treated as an agent of an importer for all time to come solely on the ground that the importer is the owner of the goods and the goods are found lying in his custody. The importer may sell the goods immediately after it has been imported. The person from whose custody the goods may be seized subsequent to the clearance may be a person other than the importer or the owner. The clearing agent ceases to be an agent of the importer after clearance of the goods from the customs station. The clearing agent has no further function to discharge after removal of the goods from the customs station. He cannot be treated as an agent for all time to' come even after the goods have been cleared."