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

3A. Duties imposed and powers conferred on Director-General by this Act
Purchase cart Previous page Return to chapter overview Next page

 

(1)Any duty imposed or power conferred by this Act on a Director-General may be performed or exercised by him or her personally or by an officer under a delegation from or under the control or direction of that Director-General.

 

(2)Any decision made under subsection (1) by any such officer may be withdrawn or amended by that Director-General or by the officer (with effect from the date of making such decision or the date of withdrawal or amendment thereof) and shall, until it has been so withdrawn, be deemed, except for the purposes of this subsection, to have been made by that Director-General.

 

[Section 3A substituted by section 23 of Act No. 61 of 2008]