36. (1) All duties of customs shall be under the care and management of the Commissioners and the Commissioners are the customs authority for the purposes of the Customs Code.

(2) The Commissioners may do all such acts as may be deemed necessary and expedient for raising, collecting, receiving and accounting for duties of customs in the like and in as full and ample a manner as they are authorised to do in relation to any other duties and taxes under their care and management.