Rule 10 - Authority under section 146A(5)(b) - Customs (Appeals) Rules, 1982

10. Authority under section 146A(5)(b). - The 1 [Principal Commissioner of Customs or Commissioner of Customs, as the case may be] having jurisdiction in the proceedings in which a person who is not a legal practitioner is found guilty of misconduct in connection with that proceeding under the Act shall be the authority for the purposes of clause (b) of sub-section (5) of section 146A. ---------------- Notes:- 1. Substituted vide Not. 56/2014 - Dated 6-8-2014