Section 146A explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 146A lets a person who is entitled or required to appear before an officer of customs or the Appellate Tribunal in connection with proceedings under the Act appear through an authorised representative. It lists who can be one, bars certain persons, provides for disqualification for misconduct, and gives a right of hearing and an appeal to the Board against some orders of disqualification.
This article reads the section as per the text on the CBIC portal updated to 30 March 2022 (the Act as amended up to the Finance Act, 2022). Please check later Finance Act changes to section 146A before acting.
A person may appear by an authorised representative in proceedings under the Act, except where section 108 requires personal attendance for examination on oath or affirmation. The representative may be a relative or regular employee, a licensed customs broker, a legal practitioner entitled to practise in a civil court in India, or a person with qualifications specified by rules. Certain persons are disqualified, and some orders can be appealed to the Board within one month.
Section 146A(1): the right to appear through a representative
Sub-section (1) applies to "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". Subject to the rest of the section, the person may appear by an authorised representative.
The one exception in the text is "when required under section 108 to attend personally for examination on oath or affirmation". Section 108 is the summons power; see our article on sections 107 and 108. Where you are summoned to give evidence or produce a document under that section, personal attendance for examination on oath or affirmation cannot be handed to a representative.
The footnote shows that section 146A was inserted by the Finance (No. 2) Act, 1980 (44 of 1980), section 50 and the Fifth Schedule, with effect from 11 October 1982.
Section 146A(2): who can be an authorised representative
An "authorised representative" means a person authorised by the person in sub-section (1) to appear on his behalf, being one of the following.
| Clause | Category |
|---|---|
| (a) | His relative or regular employee |
| (b) | A customs broker licensed under section 146 |
| (c) | Any legal practitioner who is entitled to practise in any civil court in India |
| (d) | Any person who has acquired such qualifications as the Central Government may specify by rules made in this behalf |
Clause (b) uses the words "custom broker" in the copy, and the footnote shows these words were substituted by the Finance Act, 2013 (17 of 2013), section 83(a), for "customs house agent", with effect from 10 May 2013. Our article on section 146 explains the licence. The Act prints no list of qualifications for clause (d); they are for rules made by the Central Government.
If you are not sure who should appear for you, our legal dispute resolution team can advise on the choice and prepare the representation.
Section 146A(3): a two-year bar for retired officers
Sub-section (3), "notwithstanding anything contained in this section", says no person who was a member of the Indian Customs and Central Excise Service, Group A, and has retired or resigned from that Service after having served for not less than three years in any capacity in it, 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 retirement or resignation.
The text confines this bar to proceedings "before an officer of customs". It says nothing here about the Appellate Tribunal, and this article adds nothing.
Section 146A(4): persons not qualified
No person who falls in any of the following is qualified to represent any person under sub-section (1):
- (a) a person who has been dismissed or removed from Government service;
- (b) a person who is convicted of an offence connected with any proceeding under this Act, the Central Excise and Salt Act, 1944 (1 of 1944), the Gold (Control) Act, 1968 (45 of 1968) or the Finance Act, 1994 (32 of 1994);
- (c) a person who has become an insolvent.
The duration differs by clause:
| Clause | How long the disqualification lasts |
|---|---|
| (a) dismissed or removed | For all times |
| (b) convicted | For such time as the Principal Commissioner of Customs or Commissioner of Customs, or the competent authority under the other Acts named, may by order determine |
| (c) insolvent | For the period during which the insolvency continues |
Clause (b) as printed names the Acts in the list above. The footnotes show that clause (b) was substituted by the Finance Act, 2013, section 83(b)(i), with effect from 10 May 2013, and that the authority words were also substituted by section 83(b)(ii) of that Act. The older wording in the footnote is not law.
Section 146A(5): misconduct
Sub-section (5) deals with misconduct:
- (a) Legal practitioners. If 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 has 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 practise as a legal practitioner.
- (b) Others. If a person who is not a legal practitioner is found guilty of misconduct in connection with any proceedings under the 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).
The Act does not name the authority in clause (b); it is for rules. This article names none.
Section 146A(6): hearing, appeal and timing
Any order or direction under sub-section (4)(b) or (5)(b) is subject to three conditions:
- Hearing. No such order or direction shall be made in respect of any person unless he has been given a reasonable opportunity of being heard.
- Appeal. A person against whom such an order or direction is made may, within one month of the making of the order or direction, appeal to the Board to have it cancelled.
- Effect. No such order or direction shall take effect until the expiration of one month from the making of it or, where an appeal has been preferred, until the disposal of the appeal.
Note what is covered: sub-section (4)(b) (conviction) and sub-section (5)(b) (misconduct of a non-legal-practitioner). The text does not extend these three conditions to sub-section (4)(a) or (4)(c) or to sub-section (5)(a). Sub-section (5)(a) uses the order of the professional authority instead.
An example. Mohan Clearing is appointed by Shah Imports to appear before the Deputy Commissioner on a classification dispute. Mohan holds a customs broker licence under section 146, so under clause (b) he can appear. If, instead, Shah Imports wanted its regular accounts manager to appear, clause (a) allows a regular employee. If the Deputy Commissioner summons the owner of Shah Imports under section 108 to attend for examination on oath, the owner must attend personally. The representative cannot substitute for that.
Practical points for businesses
- Authorise in writing. The definition speaks of a person "authorised by" the person who is to appear. Keep a signed authority on file.
- Check the representative's standing. The disqualifications in sub-sections (3) and (4) matter; a retired Group A officer within two years of leaving cannot appear before an officer of customs.
- Know the exception. Personal attendance under section 108 cannot be delegated.
- Appeals before the Tribunal. The same section covers appearance before the Appellate Tribunal. Our guide on the customs appeal process describes the forums, and our article on how to file a customs appeal before CESTAT covers the filing side.
Need help choosing or instructing a representative?
If your matter is before a customs officer or the Tribunal, the right representation and a clean authority letter can matter. Our team can assist through legal dispute resolution.
Key takeaways
- A person may appear before an officer of customs or the Appellate Tribunal through an authorised representative, except where section 108 requires personal attendance for examination on oath or affirmation.
- Authorised representatives are relatives or regular employees, licensed customs brokers, legal practitioners, or persons with qualifications specified by rules.
- Retired Group A officers of the Indian Customs and Central Excise Service are barred for two years from appearing before an officer of customs.
- Persons dismissed from Government service, convicted as described, or insolvent are not qualified, for the periods stated.
- Disqualification orders under sub-sections (4)(b) and (5)(b) need a hearing, can be appealed to the Board within one month, and do not take effect until that month ends or the appeal is disposed of.
Read next
- Section 146: licence for customs brokers
- Sections 147 and 148: liability of principal and agent
- Sections 107 and 108: examination of persons and summons
- How to file a customs appeal before CESTAT
Disclaimer: Based on the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022 (amended up to the Finance Act, 2022), as consulted on 2 October 2026. Finance Acts of 2023 and later, and the current rules, regulations and notifications, should be checked. This article is general information, not legal advice; check the official text before acting.