|Power of Commissioner in special cases.
||233. Notwithstanding anything contained in this Act, the Commissioner may, in order to meet the exigencies of any special case -
(a) permit goods to be loaded on to, or unloaded and removed from an aircraft, vessel or vehicle on such days, at such times, at such places, and under such conditions, as he may either generally or in any particular case direct;
(b) permit the entry of goods, and the report or clearance of an aircraft, vessel or vehicle, in such form and manner, and by such person, as he may either generally or in particular cases direct;
(c) dispense, wholly or in part, with any requirement imposed on an excise licensee under this Act.