Customs and Excise Act, 1964 (Act No. 91 of 1964)

Chapter XII : General

98. Liability of principal for acts of agent

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Every importer, exporter, master, container operator, 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 an agent acting on his behalf, whether within or outside the Republic.