Liability of agent appointed by the person in charge of a conveyance
Section 148 of the Customs Act, 1962 deals with liability of agent appointed by the person in charge of a conveyance. 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. The Act came into force on 01 Feb 1963.
(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.
Section 148, The Customs Act, 1962 (Act 52 of 1962).
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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British Airways Plc vs Union of India
Court's Decision & Legal Precedent
An aircraft carrier engaged in the business of international air transport, though not technically the 'person incharge' as defined in Section 2(31) of the Customs Act, 1962, can be held liable under Section 116 for penalties regarding shortage in unloaded cargo, when the carrier's representatives physically handle the cargo, prepare the segregation report, account for goods against the cargo manifest, and represent themselves to customs officers as agents of the person incharge and are accepted as such. The issuance of a departure order under Section 42(2)(e) does not preclude subsequent penalty proceedings under Section 116, as these sections address different contingencies and involve different authorities with different objects.
On this section: Liability of agent appointed by person incharge. Court emphasized that subsection (2) was specifically added to make agents responsible for penalties, advancing the object of allowing the conveyance to depart with the person incharge.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Questions about Section 148
What have the courts held on Section 148 of the Customs Act?
British Airways Plc vs Union of India (06 Nov 2001) is the leading judgment on this section among those set out below: Liability of agent appointed by person incharge. Court emphasized that subsection (2) was specifically added to make agents responsible for penalties, advancing the object of allowing the conveyance to depart with the person incharge.
How do I find court cases under Section 148 of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 148, section 148 Customs Act 1962, section 148 of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with British Airways Plc vs Union of India (06 Nov 2001).
When did Section 148 of the Customs Act come into force?
Section 148 of the Customs Act, cited as Customs Act 1962 148, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 17 Oct 2026. This page is not a substitute for legal advice.