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of <h1>Agent Liability Under Customs Act: Section 148 Assigns Duties and Penalties to Authorized Agents of Conveyance.</h1> Section 148 of the Customs Act, 1962, addresses the liability of agents appointed by the person in charge of a conveyance. It allows agents to perform duties required of the person in charge. Such agents, once accepted by customs officers, are liable for fulfilling all obligations imposed on the person in charge under the Act or any current law. They are also subject to penalties and confiscations related to the matter in question.
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