https://www.taxtmi.com/acts?id=1190 Section 148 permits performance of duties required of the person in charge of a conveyance by that person's agent. An agent appointed by the person in charge, and any person who represents themselves to and is accepted by a customs officer as such an agent, is liable for fulfilling all obligations imposed on the person in charge by this Act or other law in respect of the matter, and is subject to the penalties and confiscations that may be incurred in respect of that matter. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 18 Sep 2009 15:22:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=1190 Section 148 permits performance of duties required of the person in charge of a conveyance by that person's agent. An agent appointed by the person in charge, and any person who represents themselves to and is accepted by a customs officer as such an agent, is liable for fulfilling all obligations imposed on the person in charge by this Act or other law in respect of the matter, and is subject to the penalties and confiscations that may be incurred in respect of that matter. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=1190