Customs Act 1901

PART XI - AGENTS AND CUSTOMS BROKERS  

Division 2 - Rights and liabilities of agents  

SECTION 183A   PRINCIPAL LIABLE FOR AGENTS ACTING  

183A(1)   [Knowledge and consent of owner]  

Where an agent of, or a nominee of a customs broker that is an agent of, an owner of goods makes a declaration for the purposes of this Act in relation to those goods, that declaration shall, for the purposes of this Act (including the prosecution of an offence against this Act), be deemed to be made with the knowledge and consent of the owner.

183A(2)   [Offender not subject to imprisonment]  

Notwithstanding any other provision of this Act, a person who is convicted of an offence by reason of the operation of subsection (1) shall not be subject to a penalty of imprisonment.