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[Cites 0, Cited by 10] [Section 147] [Entire Act]

Union of India - Subsection

Section 147(2) in The Customs Act, 1962

(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.