Agent liability: agent acts are presumed with principal's knowledge, making principals and authorised agents liable under customs law. Acts required to be done by an owner, importer or exporter may be done by an agent; such acts are presumed, unless disproved, to have been done with the owner's, importer's or exporter's knowledge and consent, making the principal liable as if the act were done by them. Where a person is authorised as agent for purposes of the Act, that person is deemed to be the owner, importer or exporter for those purposes including liability; recovery from an agent is restricted where duty shortfalls arise for reasons other than the agent's wilful act, negligence or default unless recovery from the principal is found impossible by specified customs officers.
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.
Agent liability: agent acts are presumed with principal's knowledge, making principals and authorised agents liable under customs law.
Acts required to be done by an owner, importer or exporter may be done by an agent; such acts are presumed, unless disproved, to have been done with the owner's, importer's or exporter's knowledge and consent, making the principal liable as if the act were done by them. Where a person is authorised as agent for purposes of the Act, that person is deemed to be the owner, importer or exporter for those purposes including liability; recovery from an agent is restricted where duty shortfalls arise for reasons other than the agent's wilful act, negligence or default unless recovery from the principal is found impossible by specified customs officers.
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