¹[146.  Licence for customs brokers.--(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.]