TaxTMI 
TaxTMI 
Who are the agents under section 147?
Is there any term like "Principal Agent" under section 147?
Agents under Section 147
24 Apr 2016 
2 Replies 
1467 Views Asked by
Agents under Section 147: whether a distinct "principal agent" concept exists and who qualifies under the Customs Act.
Whether the term agents in the Customs Act is intended to include a distinct legal category of "principal agent" and who qualifies as an agent for the purpose of Section 147, focusing on the statutory terminology and criteria determining agency status in customs administration. (AI Summary)
Whether the term agents in the Customs Act is intended to include a distinct legal category of "principal agent" and who qualifies as an agent for the purpose of Section 147, focusing on the statutory terminology and criteria determining agency status in customs administration. (AI Summary)
