Amendment of section 147
74. In section 147 of the Customs Act, in sub-section (3), after the words ‘‘for such purposes”, the words “including liability therefor under this Act” shall be inserted.
Notes on Clauses:
Clause 74 seeks to amend sub-section (3) of section 147 to provide that the agents are equally liable for any act or omission when the agent is expressly or impliedly authorised by the owner, importer or exporter of any goods to be his agent in respect of such goods for all or any of the purposes of the Act.
