Liability of principal for acts of agent. 98. Every importer, exporter, pilot, manufacturer, licensee, remover of goods in bond or other principal shall, for the purposes of this Act, be responsible for any act done by any agent acting on his behalf, whether within or outside Swaziland. Liability of agent for obligations of principal. 99. (1) An agent appointed by any pilot, and a person who represents himself to any officer as the agent of any pilot, and is accepted as such by that officer, shall be liable for the fulfilment, in respect of the matter in question, of all obligations, including the payment of duty and charges, imposed on such pilot by this Act and to any penalties or forfeitures which may be incurred in respect of such matter. (2) (a) An agent appointed by any importer, exporter, manufacturer, licensee, remover of goods in bond or other principal and person who represents himself to any officer as the agent of any importer, exporter, manufacturer, licensee, remover of goods in bond or other principal, and is accepted as such by that officer, shall be liable for the fulfilment, in respect of the matter in question, of all obligations, including the payment of duty and charges imposed on such importer, exporter, manufacturer, licensee, remover of goods in bond or other principal by this Act and to any penalties which may be incurred in respect of that matter: Provided that such person shall cease to be so liable if he proves to the satisfaction of the Commissioner that — (i) he was not a party to the non-fulfilment by any such importer, exporter, manufacturer, licensee, remover of goods in bond or other principal, of any such obligation; (ii) when he became aware of such non-fulfilment he notified the Controller thereof as soon as practicable; and (iii) all reasonable steps were taken by him to prevent such non-fulfilment. (Added A.2/1985.) (b) No importer, exporter, manufacturer, licensee, remover of goods in bond or other principal shall by virtue of paragraph (a) be relieved from liability for the fulfilment of any obligation imposed on him by this Act and to any penalty which may be incurred in respect thereof. (Amended A.7/1981.) (3) Every clearing, shipping and forwarding agent and every agent acting for the master of a ship or the pilot of an aircraft and any other class of agent which the Minister may by regulation specify shall, before transacting any business with the department, and any class of carrier of goods to which this Act relates which the Minister may by regulation specify