Powers and Functions of the Commissioner.
Section 201
SEC. 201. Powers and Functions of the Commissioner. – The Commissioner shall have the following powers and functions: (a) Exclusive and original jurisdiction, to interpret the provisions of this Act, in collaboration with other relevant government agencies, subject to review by the Secretary of Finance; (b) Exercise any customs power, duties and functions, directly or indirectly; (c) Review any action or decision of any customs officer performed pursuant to the provisions of this Act; (d) Review and decide disputed assessments and other matters related thereto, subject to review by the Secretary of Finance and exclusive appellate jurisdiction of the Court of Tax Appeals (CTA); (e) Delegate the powers vested under this Act to any customs officer with the rank equivalent to division chief or higher, except for the following powers and functions: (1) Promulgation of rules and regulations; (2) Issuance, revocation or modification of rulings; and (3) Compromise or abate of customs obligations. (f) Assignment or reassignment of any customs officer subject to the approval of the Secretary of Finance: Provided, That District Collectors and other customs officers that perform assessment functions shall not remain in the same area of assignment for more than three (3) years; and (g) Perform all other duties and functions as may be necessary for the effective implementation of this Act and other customs related laws.