RULE 3. Agent of owner of goods, factory or warehouse to be deemed owner for certain purposes.- When any person is expressly or impliedly authorised by the owner of any goods, factory or warehouse to be his agent in respect of such goods, factory or warehouse for all or any of the purposes of these rules and such authorisation is approved by the lCommissioner, such person shall, for such purposes, be deemed to be the owner of such goods, factory or warehouse.