Obligations of Authorised Courier
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....ignors of such export goods which such courier proposes to export, to the effect that the Authorised Courier may act as agent of such consignee or consignor, as the case may be, for clearance of such import or export goods by the proper officer; 1[provided that for import consignments having a declared value of ten thousand rupees or less, the authorization may be obtained at the time of delivery....
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....old any information relating to assessment and clearance of imported goods or of export goods, from the Assessing Officer; (f) not attempt to influence the conduct of any officer of Customs in any matter pending before such officer or his subordinates by the use of threat, false accusation, duress or offer of any special inducement or promise of advantage or by the bestowing of any gift or favour....