Section 4: Powers and duties of the Board

(1)
The Board shall, subject to the general control of the Minister, be charged with the duty of controlling and managing the administration of the customs and excise laws and shall collect the revenues of customs and excise and account for them in such manner as may be directed.
(2)
Any power conferred and any duty imposed upon the Board may be exercised or performed by the Board or by an officer authorised generally or specifically in that behalf by the Board.
(3)
Notwithstanding the provisions of subsection (2) of this Act, the Board may, at any time and at its discretion, reverse or otherwise modify any decision of any proper officer affecting any imported, exported or excise goods, whether or not the discretion to make the decision was conferred on the officer by the customs and excise laws or whether or not the officer was authorised to make the decision; and the reversal or modification of the decision by the Board shall have effect as if it were the original decision made in respect of the matter concerned.