16. Who may prosecute
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Prosecutions in respect of offences committed under this Act may be conducted by a senior officer of customs specifically authorised in that behalf by the Director-General.
senior officer of customs
“senior officer of customs” means —(a)the Director-General;(b)the Deputy Director-General, any Senior Director and any Director of Customs and Excise appointed under section 4(1) of the Customs Act;(c)any Senior Superintendent, Superintendent or Assistant Superintendent of Customs and Excise appointed under section 4(4) of that Act;(d)any officer of customs vested with the powers of a senior officer of customs under section 4(5) of that Act;(e)any police officer having the powers of a senior officer of customs by virtue of section 7 of that Act;