Section 10

Every person employed on any duty or service relating to the customs by the orders or with the concurrence of the Director General

(whether previously or subsequently expressed) shall be deemed to be the proper officer of customs for that duty or service; and every act required by law at any time to be done by, or with any particular officer nominated for such purpose, if done by or with any person appointed by the Director General to act for such particular officer, shall be deemed to be done by or with such particular officer.

PART IIA

CUSTOMS RULING AND PUBLIC RULING