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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>Authorised carrier obligations: mandatory custody, record keeping, traceability, duty liability for losses, and outsourcing with joint liability.</h1> The authorised carrier must transact customs business personally or via an approved employee, keep and produce records of goods and their movement, provide track and trace and electronic delivery order transmission, publish service charge schedules, advise and report client noncompliance, ensure safety and delivery, bear duty liability for pilfered or lost goods under custody, and handle re export of hazardous goods. The carrier may outsource functions after notifying the Commissioner, but both carrier and outsourcee are jointly liable for acts or omissions.

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