Liability of principal and agent [Section 147] :

Section 147 stipulates that anything required to be done by the owner/importer/exporter of any goods can be done by his agent [Sub-section 1]. However, the owner/importer/exporter shall be liable for all the acts of his agent [Sub-section 2].

Further, such authorized agent will, without prejudice to the liability of the owner/ importer/ exporter be deemed to be the owner/importer/exporter of such goods for such purposes including liability therefore under this Act [Sub-section 3].

However, where any duty is not/short levied or erroneously refunded on account of reasons not involving any wilful act, negligence or default of the agent, such duty will not be recovered from the agent unless the same cannot be recovered from the owner/importer/exporter.