88. Powers and functions of the Customs Officers.—

(1) Every Customs Officer, in applying, and giving effect to, any provision of this Act or any rule made thereunder, shall have the following responsibilities, namely—

(a) to collect VAT imposed on taxable imports; and

(b) to collect supplementary duty payable on imports of goods subject  to supplementary duty.

(2) A Customs Officer shall be entitled to exercise the powers conferred upon him by the Customs Act in such a manner as if the provisions of

imposition of Customs duty on an importable good under the Customs Act is applicable to the VAT and supplementary duty imposed under this Act.