Agents under Section 147

[GurjeetSingh Walia]

Who are the agents under section 147?

Is there any term like 'Principal Agent' under section 147?

[DR.MARIAPPAN GOVINDARAJAN]

For which act you are referring to?

[GurjeetSingh Walia]

Under Customs ACT 1962section 147

AI Summary

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.