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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 84 clarifies agents deemed importers under section 147(3) also bear full Customs Act liability</h1> Section 84 of the Finance Act, 2013 amends section 147(3) of the Customs Act to clarify that when an agent is treated as the importer or exporter for specified purposes, this treatment expressly includes liability under the Customs Act. By inserting the words 'including liability therefor under this Act' after 'for such purposes,' the amendment removes ambiguity about the scope of responsibility and confirms that agents deemed to be importers or exporters may be held liable for duties, penalties, and other statutory obligations arising under the Customs Act in relation to the transactions they handle.
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