Customs Act, 1962 › Chapter XVII — Miscellaneous

Section 148. Liability of agent appointed by the person in charge of a conveyance

Customs Act, 1962

Bare Act

Liability of agent appointed by the person in charge of a conveyance. —

(1) Where this Act requires anything to be done by the person in charge of a conveyance, it may be done on his behalf by his agent.

(2) An agent appointed by the person in charge of a conveyance and any person who represents himself to any officer of customs as an agent of any such person in charge, and is accepted as such by that officer, shall be liable for the fulfilment in respect of the matter in question of all obligations imposed on such person in charge by or under this Act or any law for the time being in force, and to penalties and confiscations which may be incurred in respect of that matter.

Judgments on Section 148

  • M/S.South India Corporation… vs The Government Of India — Madras High Court, 9 Mar 2020. Penalty for short landing under Section 116 of the Customs Act, 1962 cannot be sustained where adjudication is unduly delayed—the liability cannot be kept alive beyond five years from discharge per Parekh Shipping—or…
  • Wilco & Company, Madras vs Union Of India (Uoi), Represented By The… — Madras High Court, 12 Aug 2002. Penalty under Section 116 of the Customs Act is leviable equally on dutiable and non-dutiable goods not properly accounted for, but where no limitation is prescribed the power must be exercised within a reasonable time,…
  • Mangalore Steamer Agents Association vs Union Of India — Karnataka High Court, 28 Nov 2025. Under notifications issued under Section 68(2) of the Finance Act, 1994, only the 'recipient of service' can be saddled with service tax on transport of goods by a vessel from a place outside India up to the customs…
  • The Chennai And Ennore Ports vs Union Of India — Madras High Court, 28 Mar 2023. A charging provision and notification may survive challenge, but service tax cannot be demanded from a person who is neither the provider nor the recipient of the taxable service where the notification under Section…