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

Chapter II : Administration, General Duties and Powers of Commissioner and Officers, and Application of Act

(1)	The Commissioner shall, subject to the control of the Minister, be charged with the administration of this Act, including the interpretation of the Schedules thereto.

(1A)	The Commissioner may, for the purposes of the administration of this Act, make such arrangements or enter into such agreements with any railway, port, airline or postal authority, depot operator or container operator or any other person or authority as he may deem necessary.

(2)	The Controller shall perform his duties and exercise his powers under this Act with due regard to any instructions issued by the Commissioner.