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Contents

Part XIII

129. Confidentiality of information

( 1)

Any information relating to valuation is confidential and any proper officer of customs or any person who in the ordinary course of his duties come into possession of or has control of or access to such information shall not-

(a}

communicate such information; or

(b} suffer or permit any person to have access to such information.

(2)

Any person who contravenes subsection ( 1) shall be guilty of an offence.

(3)

Notwithstanding subsection (1), it shall not be an offence-

(a} as regards information relating to the valuation of imported goods, if disclosure is made 660

(i)

on the order of a court; or

(ii)

after written consent has been obtained from the person or

Government giving such information; and

(bf as regards information relating to the valuation of exported goods, if the Controller thinks it expedient or necessary to allow disclosure of certain information to such person as he thinks fit.

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