| (b) | any duty that shall be performed by the Commissioner in accordance with the provisions of the Act, including these rules, is not specifically assigned, to any Controller or officer in these rules or in any section or rule regulating any requirement in respect of goods to which section 21(3) or these rules relate, such power is delegated or such duty is assigned, as the case may be, to the person responsible in the Operations section in the Customs division of the South African Revenue Service. |
