Section 3

The Director-General of Customs shall be the Comptroller of Entertainments Duty (referred to in this Act as the Comptroller) and shall be responsible for collecting the duties prescribed by section 4 and generally for carrying out the provisions of this Act and of any of its rules.

Every Deputy Director-General of Customs and Assistant Director-General of Customs shall be an Assistant Comptroller of Entertainments Duty and shall have all the powers conferred upon the Comptroller by this Act or any of its rules.

The Minister may appoint a deputy or deputies to the Comptroller either generally for the purposes of this Act or of any of its rules or for the purposes of particular provisions of this Act or of particular rules made under this Act.