Special Investigating Units and Special Tribunals Act, 1996
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter VIII : Registration, Licensing and Accredited ClientsRules for Section 64F of the ActLicensing of distributors of fuel obtained from the licensee of a customs and excise manufacturing warehouseDelegation |
| 64F.03 | Subject to section 3(2), where— |
| (a) | any power that may be exercised by the Commissioner, except for the power to make rules, in accordance with the provisions of this Act, including these rules, is not specifically delegated; or |
| (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 the movement of goods to which these rules relate; |
such power is delegated or such duty is assigned, as the case may be, to the officer responsible for Excise Operations.
