Section 3

The Controller shall be the chief officer of excise and shall have the superintendence of all matters relating to excise, subject to the direction and control of the

Minister.

10

BLUV as of 8th August 2018

Deputy

Controllers,

Assistant

Controllers,

Senior

Superintendents,

Superintendents, Deputy Superintendents and Assistant Superintendents of Customs and

Excise appointed under section 3 of the Customs Order, 2006 shall be subject to the general direction and supervision of the Controller and shall have and exercise all or any of the powers conferred on the Controller by or under this Order, other than those conferred by subsection (5) of section 11 and by section 23.

Officers of excise deemed public servants.