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

An officer may—

(a)	investigate for purposes of a criminal prosecution whether an offence in terms of this Act has been committed;

(b)	lay criminal charges for the prosecution of any such offence; and

(c)	provide such assistance as may be required by the prosecuting authority for the prosecution of any such offence.