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s 111( 1)

An officer · of customs shall not require any person to supply any information under subsection (2) of section 110 unless he believes that the information is necessary for the purpose of the investigation.

(2)

Every person who is required to supply information shall have the same privilege in relation to the giving of the information as a witness has in any court.

320

(3}

Where any person refuses or fails to supply information, the officer of customs may, subject to subsection (2) of this section, take that refusal or failure into account in making a determination under subsection {3) of section 110.