Excise Order, 2006 · As enacted · Part XV · Provisions as to Trial and Proceedings
Section 135
Official textFrom Attorney General's Chambers, unchanged
Any information relating to valuation is confidential and any proper officer of excise 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 -
proper officer of excise
"proper officer of excise" means any officer of excise acting in the fulfilment of his duties under this Order, whether such duties are assigned to him specially or generally, or expressly or by implication;
{a} communicate such information; or
suffer or permit any person to have access to such information.
Any person who contravenes subsection ( 1) shall be guilty of an offence.
Notwithstanding subsection (1), it shall not be an offence-
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{a} as regards information relating to the valuation of imported goods, if disclosure is made -
goods
"goods" includes animals, birds, fish, plants and all kinds of movable property;
on the order of a court; or
after written consent has been obtained from the person or
Government giving such information; and
{b} 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.
Terms defined in s 2
Controller
Defined · s 2"Controller" means the Controller of Customs and Excise appointed under subsection (1) of section 3 of the Customs Order, 2006, and includes the Deputy Controller of Customs and Excise;
goods
Defined · s 2"goods" includes animals, birds, fish, plants and all kinds of movable property;
proper officer of excise
Defined · s 2"proper officer of excise" means any officer of excise acting in the fulfilment of his duties under this Order, whether such duties are assigned to him specially or generally, or expressly or by implication;