Amendment of section 146A
73. In section 146A of the Customs Act,-—
(a) in sub-section (2), in clause (b), for the words “customs house agent”, the words “customs broker” shall be substituted;
(b) in sub-section (4),—
(i) for clause (b), the following clause shall be substituted, namely:—
“(b) who is convicted of an offence connected with any proceeding under this Act, the Central Excise Act, 1944(1 of 1944) , the Gold (Control) Act, 1968 (45 of 1968) or the Finance Act, 1994(32 of 1994); or”;
(ii) for the words, figures and brackets “Central Excises and Salt Act, 1944 (1 of 1944) or the Gold (Control) Act, 1968 (45 of 1968)”, the words, figures and brackets “Central Excise Act, 1944 (1 of 1944)or the Gold (Control) Act, 1968 (45 of 1968) or the Finance Act, 1994 (32 of 1994)” shall be substituted.
Notes on Clauses:
Clause 73 seeks to amend clause (b) of sub-sections (2) and (4) respectively of section 146A which is of consequential nature in view of the amendment of section 146 and also to include any offence committed under the Finance Act, 1994 as a disqualification for person to act as an authorised representative in customs matters.
