(1) The Minister shall appoint by notice in the Gazette such persons as he or she thinks fit to be Customs Appeal Commissioners (in this Part referred to as “Commissioners”).
(2) The Minister shall appoint one of the Commissioners to be chairperson and another to be deputy chairperson, and any hearing of the Commissioners shall be before either the chairperson or the deputy chairperson and 2 other Commissioners.
(3) The Minister shall appoint a Secretary to the Commissioners and any notice or correspondence, other than decisions of the Commissioners themselves, may be issued and signed by or on behalf of the Secretary.
(4) Every decision of the Commissioners shall be given under the signature of the chairperson presiding at that hearing.
(5) At any hearing of the Commissioners, in the event of a division of opinion, the decision of the majority shall prevail.
(6) At any hearing of the Commissioners, they shall have—
(a) power to summon to attend that hearing any person who in their opinion is or might be able to give evidence relevant to the matter before that hearing;
(b) power, where any person is summoned to attend a hearing or is voluntarily at that hearing, to examine that person on oath or otherwise;
(c) power to require any person to produce any books or other documents which are in his or her custody or under his or her control and which they consider may contain evidence relevant to the matter before the hearing;
(d) all powers of a magistrate's court with respect to the enforcement of attendance of witnesses, the hearing of evidence on oath and punishment for contempt;
(e) power to admit or reject any evidence adduced, although that evidence would or would not be admissible in any court;
(f) power to postpone or adjourn that hearing; and
(g) a duty to determine the procedure to be followed at that hearing.