3. Collection, administration and recovery of the Special Commodity Levy

The Special Commodity Levy, imposed under section 2, in lieu of any tax, duty, levy or cess or any other charge imposed in terms of any of the laws specified in the Schedule to this Act, shall notwithstanding anything to the contrary in this Act, be collected, administered and recovered by the

Director - Genaral of Customs, in accordance with the provisions of the Customs Ordinance (Chapter 235).