Section 14: The Comptroller- General and Deputy Comptrollers-General

1 The President shall appoint a career officer from the Service not below the rank of Assistant Comptroller-General as Comptroller-General who shall -
a be responsible for the overall management of the Service;
b execute the policies and decisions of the Board;
c undertake the administration and carry out the policy directions for the Service;
d be accountable for all revenue collections and all expenditures made under this Act;
e supervise the records and oversee the proper keeping of accounts of the Service;
f be responsible for the execution and sealing of documents including contractual agreements, memoranda and similar undertakings entered into by the Service provided that the Comptroller-General may delegate this function to any officer;
g managing and implementing over policies of the Service; and
h performing such other functions as may be assigned to him by the Board.

2 There shall be appointed from the Service, Deputy Comptrollers-General and Assistant Comptrollers-General who shall assist the Comptroller-General in the execution of his duties and responsibilities.

3 The numbers of and duties of the Deputy Comptrollers-General and Assistant Comptrollers-General to be appointed under subsections (2) shall be as may be determined by the Service with the approval of the Board.

4 Every appointment under subsections (2) and (3) of this Act shall be in accordance with federal character policy of the Government.

5 There is established, for the purpose of coordinating the supervision of the Service and its operations, a body (in this Act referred to as “the Management Committee”).

6 The Management Committee shall consist of -
a the Comptroller-General;
b all Deputy Comptrollers-General;
c the Legal Adviser;
d all Assistant Comptrollers-General; and
e the Secretary of the Board.

7 The functions of the Management Committee shall be to -
a consider all customs matters that require professional and technical expertise and make recommendations to the Board;
b coordinate the supervision of operations of administration of the Service;
c ensure compliance with the provisions of this Act by supervision of its operation;
d work in collaboration with relevant agencies and ministries and review Service operations to promote revenue generation, trade facilitation and to stimulate economic activities and development;
e work in collaboration with the relevant law enforcement agencies to carry out compliance with the provisions of this Act;
f adopt measures which include compliance and regulatory actions, introduction and maintenance of investigative and control techniques on the detection and prevention of non-compliance;
g collate and continually review all policies of the Government relating to customs and excise matters in matters connected to revenue generation and to undertake a systemic and progressive implementation of Service policies;
h enforce disciplinary regulations under this Act on misconducts by officers and any other regulation made by the Board; and
i carry out such other activities given to it by the Board which are necessary or expedient for the performance of all or any of the functions under this Act.