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"ciallaíonn 'oifigeach custam cuí' aon oifigeach custam agus máil nó aon oifigeach eile do na Coimisinéirí Ioncaim;FOINSE: I.R. 1980
"'appropriate officer of customs' means any officer of customs and excise or any other officer of the Revenue Commissioners;
(b) go ndéanfar, tráth an allmhairithe, an ceadúnas sin a sheachadadh don oifigeach iomchuí Custaim agus Máil.FOINSE: I.R. 1981
( b ) such licence is at the time of importation delivered to the proper officer of Customs and Exercise.