Section 5: Board to be subject to general control of Minister

(1)
In the exercise of the powers and duties conferred upon the Board, the Board shall be subject to the authority,direction and control of the Minister and any written direction, order or instruction given by him after consultation with the Director shall be carried out by the Board:
Provided that the Minister shall not give any direction, order or instruction in respect of any particular person which would have the effect of requiring the Board to increase or decrease any assessment of duty made or to be made or any relief given or to be given or to defer the collection of any duty or judgment debt due, or which would have the effect of initiating, forbidding the initiation of, withdrawing or altering the normal course of any proceedings, whether civil or criminal, relating either to the recovery of any duty or to any offence under the customs and excise laws.
(2)
In any proceedings, whether civil or criminal, under the customs and excise laws, any act, matter or thing done by or with the authority of the Board in pursuance of the said laws shall not be subject to challenge on the ground that such act, matter or thing was not or was not proved to be in accordance with any direction, order or instruction given by the Minister.