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          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.

          <h1>Agent liability: agents accepted by customs assume the person in charge's statutory obligations and related penalties.</h1> Section 148 permits performance of duties required of the person in charge of a conveyance by that person's agent. An agent appointed by the person in charge, and any person who represents themselves to and is accepted by a customs officer as such an agent, is liable for fulfilling all obligations imposed on the person in charge by this Act or other law in respect of the matter, and is subject to the penalties and confiscations that may be incurred in respect of that matter.

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