Who bears the increase in customs value paid by merchant (S) in installments, which merchant (M) objected to due to its being higher than the market price and his claim of not being informed?

The principle is that the owner of the goods bears the customs penalties. The agent, if there was no negligence or shortcoming on his part, is not liable, and the testimony of witnesses proves his action in increasing the customs value. Furthermore, customs installment payments benefit the owner of the goods and do not diminish his right. Therefore, the owner of the goods bears the full amount of customs. As for the brokerage fee, it is determined by the customary fee [اجرة المثل] due to its not being specified in the contract.