38. (1) Any act or thing required or permitted by the Customs Acts to be done by the Commissioners in relation to duties of customs may be done by any one Commissioner.

(2) Any power, function or duty conferred or imposed on the Commissioners by the Customs Acts (other than under section 6, 39 and 41) may be exercised or performed on their behalf, and subject to their direction and control, by an officer of the Commissioners authorised by them in writing for that purpose.