https://www.taxtmi.com/acts?id=1189 Acts required to be done by an owner, importer or exporter may be done by an agent; such acts are presumed, unless disproved, to have been done with the owner's, importer's or exporter's knowledge and consent, making the principal liable as if the act were done by them. Where a person is authorised as agent for purposes of the Act, that person is deemed to be the owner, importer or exporter for those purposes including liability; recovery from an agent is restricted where duty shortfalls arise for reasons other than the agent's wilful act, negligence or default unless recovery from the principal is found impossible by specified customs officers. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 30 Apr 2014 13:22:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1189 Acts required to be done by an owner, importer or exporter may be done by an agent; such acts are presumed, unless disproved, to have been done with the owner's, importer's or exporter's knowledge and consent, making the principal liable as if the act were done by them. Where a person is authorised as agent for purposes of the Act, that person is deemed to be the owner, importer or exporter for those purposes including liability; recovery from an agent is restricted where duty shortfalls arise for reasons other than the agent's wilful act, negligence or default unless recovery from the principal is found impossible by specified customs officers. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1189