3. Delegation of duties and powers of Commissioners

 

 (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.

[Subsection (1) substituted by section 132 of Act 45 of 2003]

(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(a) Any decision made and any notice or communication signed or issued by such officer or person may be withdrawn or amended by-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 or person concerned;

(ii)     the branch manager to whom the officer or 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or issuing such notice or communication or the date of withdrawal or amendment thereof and shall, until it has been so withdrawn, be deemed, except for the purposes of this subsection, to have been made, signed or issued by the Commissioner.

[Paragraph (a) substituted by section 27 of Act 21 of 2012 effective on 20 December 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.

[Subsection (2) substituted by section 132 of Act 45 of 2003]