Supreme Court dismisses customs debt liability against customs agent, ruling debt arises upon declaration acceptance, not non-payment.

The Supreme Court dismissed the customs agent's appeal against a customs debt order, ruling that the debt arose upon the acceptance of the customs declaration rather than the agent's failure to pay. The importer argued the agent should bear full liability for non-payment, but the court held that as a direct representative, the agent's actions bind the principal. Consequently, the agent is only liable for the delay in payment, not the debt itself which originated at the moment of declaration acceptance.