¹[196K. (1) Notwithstanding anything contained in this Act, any person, who is entitled or required to attend before any officer of Customs, an appellate authority, the Board or the Government in any proceedings under this Act or any rules made thereunder, otherwise than when required under law to attend personally, may attend in such proceedings by a person authorised by him in writing in this behalf, being a relative of, or a person regularly employed by, the aggrieved person, or an Advocate who is entitled to plead in any Court of Law, or a Customs Consultant as defined and licensed under rules prescribed in this behalf ²[or a Chartered Accountant as is defined in Article 2(1)(b) of the Bangladesh Chartered Accountants Order, 1973 (President’s Order No. 2 of 1973)], and not being disqualified under sub-section (2).

(2) No person who has been dismissed from Government service shall be qualified to represent a person under sub-section (1); and if any Advocate or Customs Consultant ³[or a Chartered Accountant] is found guilty of misconduct in connection with any customs proceedings by the authority empowered to take disciplinary action against members of the profession to which he belongs, or if any other person is found guilty of such misconduct by the Commissioner of Customs, the Commissioner of Customs may direct that he shall be thenceforward disqualified to represent a person under sub-section (1):

Provided that-

(a) no such direction shall be issued in respect of any person unless he is given a reasonable opportunity of being heard;

(b) any person against whom such direction is issued may, within one month from the date of receipt of the direction, appeal to the Board to have the direction cancelled; and

(c) no such direction shall take effect until one month from the date of receipt thereof by the person concerned or, when an appeal is preferred, until the disposal of the appeal.]