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Home Acts & Rules Bill Bills FINANCE BILL, 2013 Chapters List Chapter IV - Part I INDIRECT TAXES - Customs This

Clause 72 - Substitution of new section for section 146-Licence for customs brokers - FINANCE BILL, 2013

FINANCE BILL, 2013
Chapter IV - Part I
INDIRECT TAXES - Customs
  • Contents

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.".

 

 



 

Notes on Clauses:

Clause 72 seeks to subsitute section 146 with new section 146 so as to substitute the words ‘customs house agents’ with the words ‘customs brokers’ considering the global practice and internationally accepted nomenclature.
 

 
 
 
 

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