law: Custom Act, 1962 
  147.
  
  Liability of Principal and Agent. – 
  (1)
  
  Where this Act requires anything to be done by the owner, importer or exporter
  
  of any goods, it may be done on his behalf by his agent.
  (2)
  
  Any such thing done by an agent of the owner, importer or exporter of any goods
  
  shall, unless the contrary is proved, be deemed to have been done with the
  
  knowledge and consent of such owner, importer or exporter, so that in any
  
  proceedings under this Act, the owner, importer or exporter of the goods shall
  
  also be liable as if the thing had been done by himself.
  (3)
  
  When any person 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 this Act, such person shall, without prejudice to the
  
  liability of the owner, importer or exporter, be deemed to be the owner,
  
  importer or exporter of such goods for such purposes :
  Provided
  
    that where any duty is not levied or is
  
  short-levied or erroneously refunded on account of any reason other than any
  
  wilful act, negligence or default of the agent, such duty shall not be
  
  recovered from the agent unless in the opinion of Assistant Commissioner of
  
  Customs the same cannot be recovered from the owner, importer or exporter.