Finance Act, 1938

Power to require information and production of documents.

24.—(1) Where an entry or specification of goods or a shipping bill for goods has been delivered for the purposes of any Act (including this Act and any Act passed after this Act) relating to the customs, an officer of customs and excise may, at any time within three years after such delivery, require any person concerned with the importation or the exportation (as the case may be) of such goods to do either or both of the following things, that is to say:—

(a) to furnish to such officer, within such time and in such form and manner as is specified by such officer, all such information in relation to such goods as is reasonably required by such officer and is in the possession or procurement of such person;

(b) within such time as is specified by such officer, to produce to such officer and permit him to inspect and take copies of or extracts from all such books and documents relating to such goods as are reasonably required by such officer and are in the possession, custody, or procurement of such person.

(2) Every person who fails or refuses to do anything which he is required under this section by an officer of customs and excise to do shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a customs penalty of fifty pounds.

(3) Section 1 of the Revenue Act, 1909 , is hereby repealed.

(4) Sub-section (2) of section 4 of the Finance (Miscellaneous Provisions) Act, 1935 (No. 7 of 1935), and section 14 of the Finance Act, 1937 (No. 18 of 1937), shall be construed and have effect as if references to this section were substituted therein for the references to section 1 of the Finance Act, 1909, now contained therein.

(5) The powers conferred by this section shall be in addition to and not in derogation of any power under any other Act relating to the customs to require information or the production of books or documents relating to imported goods or to exported goods.