Section 148:
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.