https://www.taxtmi.com/acts?id=1189 Section 147 of the Customs Act permits acts required of the owner, importer or exporter to be done by an agent. Acts done by the agent are deemed to be done with the principal's knowledge and consent, making the principal liable as if the act had been done personally. An authorised agent is also deemed to be the owner, importer or exporter for the relevant purposes, while recovery of duty from the agent is restricted where the default is not attributable to the agent's wilful act, negligence or default. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 19 Jun 2026 17:02:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1189 Section 147 of the Customs Act permits acts required of the owner, importer or exporter to be done by an agent. Acts done by the agent are deemed to be done with the principal's knowledge and consent, making the principal liable as if the act had been done personally. An authorised agent is also deemed to be the owner, importer or exporter for the relevant purposes, while recovery of duty from the agent is restricted where the default is not attributable to the agent's wilful act, negligence or default. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1189