37. (1) The Commissioners may—

(a) authorise any officer of the Commissioners to be an officer of customs, and

(b) authorise such officers and other persons for collecting, receiving, managing and accounting for any duties of customs and for functions in connection with the application of prohibitions and restrictions on the importation and exportation of goods and for any other function deemed necessary by the Commissioners as are not required to be authorised by some other authority,

and the holders of such authorisations shall have power to execute the duties of their respective offices in every part of the State.

(2) All such authorisations shall continue in force, notwithstanding the death, or the ceasing to hold office, of any Commissioner.

(3) The Commissioners may revoke an authorisation made under this section.