Section 168
SEC. 168. Whenever it is shown that the owner (or in case of a firm, the manager) or consignee, on account of temporary absence or sickness, may be unable personally to make entry of the merchandise, he may be represented by a duly constituted agent or attorney, whose power must be lodged with the collector, and who may make entry and perform all necessary acts thereto, except that he may be required, in the case of merchandise dutiable on value, to give bond to produce the personal declaration of the owner or consignee.