Home Acts & Rules Bill Bills Finance Bill, 2013 Chapters List Chapter IV - Part I INDIRECT TAXES - Customs This
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Clause 72 - Substitution of new section for section 146-Licence for customs brokers - Finance Bill, 2013Extract Substitution of new section for section 146 72. For section 146 of the Customs Act, the following section shall be substituted, namely: Licence for customs brokers 146. ( 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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