Customs Order, 2006 · As enacted · Part XIV
Section 139
Official textFrom Attorney General's Chambers, unchanged
Any person who, being required by this Order to answer any question put to him by any proper officer of customs, or to give any information or produce any document which may reasonably be required of him by the officer and which it is in his power to give -
officer of customs
"officer of customs" means- (a) the Controller; (b) any Deputy Controller, Assistant Controller, Senior Superintendent, Superintendent, Deputy Superintendent or Assistant Superintendent of Customs and Excise appointed under section 3; and (c) the persons authorised by section 5 to exercise the powers of senior officers of customs or of officers of customs and any person appointed by His Majesty the Sultan and Yang Di-Pertuan to act as an officer of customs;
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refuses to answer the question or does not truly answer the question;
{b)
refuses to give such information or produce such document; or
{c)
furnishes as true any information or document which he knows or has reason to believe to be false, shall be guilty of an offence and liable on conviction to a fine not exceeding
$8,000, imprisonment for a term not exceeding one year or both.
When any such answer, information or document is proved to be untrue or incorrect in whole or in part, it shall be no defence to allege that such answer, information or document or any part thereof was made or furnished or produced inadvertently or without criminal or fraudulent intent, or was misinterpreted or not fully interpreted by an interpreter provided by the informant.
Penalty for various smuggling offences.
Terms defined in s 2
officer of customs
Defined · s 2"officer of customs" means- (a) the Controller; (b) any Deputy Controller, Assistant Controller, Senior Superintendent, Superintendent, Deputy Superintendent or Assistant Superintendent of Customs and Excise appointed under section 3; and (c) the persons authorised by section 5 to exercise the powers of senior officers of customs or of officers of customs and any person appointed by His Majesty the Sultan and Yang Di-Pertuan to act as an officer of customs;