Principal and agent liability under customs law extends responsibility for acts done by an authorised agent, with limited recovery from the agent. Section 147 of the Customs Act permits acts required of the owner, importer or exporter to be done by an agent. Acts done by the agent are deemed to be done with the principal's knowledge and consent, making the principal liable as if the act had been done personally. An authorised agent is also deemed to be the owner, importer or exporter for the relevant purposes, while recovery of duty from the agent is restricted where the default is not attributable to the agent's wilful act, negligence or default.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Principal and agent liability under customs law extends responsibility for acts done by an authorised agent, with limited recovery from the agent.
Section 147 of the Customs Act permits acts required of the owner, importer or exporter to be done by an agent. Acts done by the agent are deemed to be done with the principal's knowledge and consent, making the principal liable as if the act had been done personally. An authorised agent is also deemed to be the owner, importer or exporter for the relevant purposes, while recovery of duty from the agent is restricted where the default is not attributable to the agent's wilful act, negligence or default.
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