Appearance by authorised representative [Section 146A] :
1. 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, otherwise than when required under section 108 to attend personally for examination on oath or affirmation, may, subject to the other provisions of this section, appear by an authorised representative. [Sub – section (1)]
2. For the purposes of this section, “authorised representative” means a person authorised by the person referred to in sub-section (1) to appear on his behalf, being –
(a) his relative or regular employee; or
(b) a customs broker licensed under section 146; or
(c) any legal practitioner who is entitled to practise in any civil court in India; or
(d) any person who has acquired such qualifications as the Central Government may specify by rules made in this behalf.[Sub-section (2)]
3. The following persons shall be disqualified to represent any person under sub-section (1)–
(a) who has been dismissed or removed from Government service; or
(b) who is convicted of an offence connected with any proceeding under this Act, the Central Excise Act ,1944, or the Gold (Control) Act, 1968; or the Finance Act, 1994; or
(c) who has become an insolvent,
for such time as the Principal Commissioner/Commissioner of Customs or the competent authority under the Central Excise Act, 1944, or the Gold (Control) Act, 1968, or the Finance Act, 1994, as the case maybe, may, by order, determine in the case of a person referred to in clause (b), and for the period during which the insolvency continues in the case of a person referred to in clause (c). [Sub-section (4)]
4. If any person, –
(a) who is 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 shall have 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) who is not a legal practitioner, is found guilty of misconduct in connection with any proceedings under this 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).
5. Any order or direction under clause (b) of sub-section (4) or clause (b) of sub-section (5) shall be subject to the following conditions, namely:-
(a) no such order or direction shall be made in respect of any person unless he has been given a reasonable opportunity of being heard;
(b) any person against whom any such order or direction is made may, within one month of the making of the order or direction, appeal to the Board to have the order or direction cancelled; and
(c) no such order or direction shall take effect until the expiration of one month from the making thereof, or, where an appeal has been preferred, until the disposal of the appeal.[Sub-section (5)]
It would be worthwhile to note that Chartered Accountants are also authorised to appear by virtue of being notified by the Government as persons who have acquired the necessary qualifications.