Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 7] [Section 147] [Entire Act] Union of India - Subsection Section 147(1) in The Customs Act, 1962 (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.