Student or Learner
It's the first time I read a term like 'be it' It's not very used, is it? How can we replace the 'be it'?
'I think there is the technology to really examine the accident and then, of course, we expect if there have been mistakes made, be it by Air France, be it by authorities or by Airbus, then we hope to find those people responsible for it," said Dr. Bernd Gans, president of an association for relatives of the victims.'
France to search again for downed jet - CNN.com
The second be it is unnecessary.
This is a rare use of the present subjunctive which survives in fairly formal English. You could also say 'whether it be', and most people today would probably say 'whether it is'.
You find this be in the fixed expression so be it, meaning that you accept a certain state of affairs that you cannot, or will not change.