Revenue Act, 1909

Part I.

Customs and Excise.

Power to require production of invoices, &c.

1.(1) Where an entry or specification of goods or a shipping bill for goods has been delivered for the purposes of the Acts relating to the Customs, the proper officer of Customs and Excise may, at any time within twelve months after the delivery, require from the importer of the goods or his agent, or the exporter of the goods or his agent, as the case may be, the production of any invoices, bills of lading, or other documents, relating to the goods.

(2) If the importer or his agent, or the exporter or his agent, fails to comply with any such requirement, he shall for every such offence forfeit the sum of twenty pounds.

(3) The powers given by this section shall be in addition to, and not in derogation of, any power under the Acts relating to the Customs to require the production of invoices, bills of lading, and other documents upon the entry of goods or the delivery of the specification of goods.