Imposition of Duties (Dumping and Subsidies) Act, 1968

Power of Commission to obtain information.

10.—(1) The Commission may for the purposes of its functions:

(a) request witnesses (other than the Revenue Commissioners and their officers) to attend before it,

(b) examine the witnesses attending before it, and

(c) request any such witness to produce to the Commission any document in his power or control.

(2) (a) A person who knowingly or recklessly makes a statement or representation either verbally or in writing to the Commission which is false in a material particular shall be guilty of an offence and shall be liable, on summary conviction, to a fine not exceeding one hundred pounds or, at the discretion of the court, to imprisonment for a term not exceeding six months or to both the fine and the imprisonment.

(b) Where an offence under this subsection or under section 11 (3) or 22 (9) of this Act which has been committed by a body corporate is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, any director, manager, secretary or other similar officer of the body, or any person purporting to act in any such capacity, he as well as the body shall be deemed to be guilty of the offence.

(3) The Commission may request the Revenue Commissioners to furnish to it such particulars of information furnished to them in documents for customs purposes as are necessary for the performance of its functions and the Revenue Commissioners shall comply with a request under this subsection.