Customs amendment expands liability reference in section 147(3) explicitly to include liability under this Act. The amendment adds the words 'including liability therefor under this Act' after 'for such purposes' in subsection (3) of section 147 of the Customs Act, making references in that subsection include liability under the Act and thereby broadening the scope of obligations within section 147(3).
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Provisions expressly mentioned in the judgment/order text.
Customs amendment expands liability reference in section 147(3) explicitly to include liability under this Act.
The amendment adds the words "including liability therefor under this Act" after "for such purposes" in subsection (3) of section 147 of the Customs Act, making references in that subsection include liability under the Act and thereby broadening the scope of obligations within section 147(3).
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