92. Delegation of powers and duties

The Controller of Customs may, either generally or in a particular case, in writing, delegate to any officer of customs all or any of the powers and duties conferred or imposed on him by or under this Act.

No delegation under subsection (1) shall include the power to delegate under that subsection.

Subject to any general or special directions given or conditions imposed by the Controller of Customs, the officer of customs to whom any power or duty is delegated may exercise or perform that power or duty in the same manner and with the same effect as if it had been conferred or imposed on him directly by this Act and not by delegation.

Every officer of customs purporting to act under any delegation under this section shall, in the absence of proof to the contrary, be presumed to be acting in accordance with the terms of the delegation.

Any delegation under this section may be made to any specified person or to the holder or holders for the time being of any specified office or class of office.

Every such delegation shall be revocable at will, and no such delegation shall prevent the exercise or performance of any power or duty by the Controller of Customs.