| (1) | Any duty imposed or power conferred on the Commissioner may be performed or exercised by the Commissioner personally or by an officer or any other person under a delegation from or under the control or direction of the Commissioner. |
(2)
| (a) | Any decision made and any notice or communication signed or issued by such officer or person may be withdrawn or amended by— |
| (i) | the officer of person concerned; |
| (ii) | the branch manager to whom the officer of person in (i) reports; |
| (iii) | the officer or person in charge of customs operations or excise operations; or |
| (iv) | the Commissioner personally, |
with effect from the date of making such decision or signing or issuing such notice or communication or the date of withdrawal or amendment thereof and shall, until it has been so withdrawn, be deemed, except for the purposes of this subsection, to have been made, signed or issued by the Commissioner.
[Section 3(2)(a) substituted by section 27 of Act No. 21 of 2012]
| (b) | The Commissioner may make rules regarding any matter which the Commissioner considers reasonably necessary and useful for the purposes of administering the provisions of this section. |
