Customs Act amendment broadens persons liable under import and export provisions to include other persons. The amendment inserts the words 'or any other persons' after 'importers or exporters' in the specified clause of section 157(2) of the Customs Act, thereby extending the clause's applicability beyond importers and exporters to include additional persons, and broadening the scope of those subject to the provision's liabilities and compliance obligations under customs law.
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Provisions expressly mentioned in the judgment/order text.
Customs Act amendment broadens persons liable under import and export provisions to include other persons.
The amendment inserts the words "or any other persons" after "importers or exporters" in the specified clause of section 157(2) of the Customs Act, thereby extending the clause's applicability beyond importers and exporters to include additional persons, and broadening the scope of those subject to the provision's liabilities and compliance obligations under customs law.
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