Customs Act, 1962 — Chapter XVII: Miscellaneous
147. Liability of principal and agent
- Where this Act requires anything to be done by the owner, importer or exporter of goods, it may be done on his behalf by his agent.
- Any such thing done by an agent is deemed to have been done by the owner, importer or exporter himself, unless the contrary is proved.
- Where a person acts as an agent for another in transacting business with customs, that agent, as well as the person on whose behalf he acts, are jointly and severally liable for the payment of duty and other charges, and for compliance with this Act’s provisions, in respect of that business.
- Any such agent may be prosecuted for an offence committed by him under this Act notwithstanding that the principal may also be liable/proceeded against.
