Section 154: Liability of agents for duty, etc.

Any person who acts as an agent of an importer, exporter or proprietor of goods shall be personally liable for the payment of any duties payable in respect of those goods and for the performance of all acts under the customs and excise laws in relation to those goods as though he were the importer, exporter or proprietor of those goods, as the case maybe:
Provided that-
(i) the agent shall cease to be liable under this section after one year from the date any such duty became payable or any such act fell to be performed;
(ii) nothing in this section shall relieve the principal from any liability.