Section 3

Subject to the general direction and supervision of the Director

General, all officers of customs appointed under section 3 of the

Customs Act 1967 and holding the rank of Superintendent or any rank higher than that of Superintendent, shall have and exercise all powers conferred on the Director General in this Act other than those conferred in sections 21 and 66.

It shall be the duty of any officer of customs to enforce and ensure due compliance with the provisions of this Act and to make all due enquiries in relation thereto.

12

Law of Malaysia

Every person employed on any duty or service relating to the tourism tax by the order or with the concurrence of the Director

General, whether previously or subsequently expressed, shall be deemed to be the proper officer for that duty or service.

Public servants