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of <h1>Section 147 of Customs Act: Agent's Actions Bind Principals in Customs Duties; Recovery Conditional on Principal's Payment Ability.</h1> Section 147 of the Customs Act, 1962, outlines the liability of principals and agents in customs matters. It allows an agent to perform duties required by the Act on behalf of the owner, importer, or exporter of goods. Actions taken by the agent are presumed to have the consent of the principal, making the principal liable as if they had acted themselves. An agent authorized to act on behalf of the principal is deemed the owner, importer, or exporter for the Act's purposes. However, if duties are not levied due to reasons other than the agent's fault, recovery from the agent is conditional on the principal's inability to pay.
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