(1) The master of any vessel or the commander of any aircraft may appoint as his or her agent any person duly authorised to perform any act required by any customs enactment to be performed by a master or a commander, and, if he or she does so, he or she shall notify the Comptroller of the name and address of that person and if the Comptroller is satisfied that the person appointed is a fit and proper person to be such an agent, the Comptroller may, subject to such terms and conditions as he or she sees fit to impose accept that person as the agent of that vessel or aircraft; However, if no such agent is appointed, the owner of the vessel or aircraft, if resident or represented in the country, is considered to be the agent of the master or commander for all purpose of any assigned matter.