Section 110
Section 110
(1)
Any senior officer of customs shall, for the purposes of this Order, at all times have access to any place or premises where an importer carries on his business or where any person who has dealings with such importer carries on his business.
(2)
Where any senior officer of customs enters upon any premises in accordance with this section, he may –
(a)
require the importer or the person who has dealings with such importer, as the case may be, to produce any book, data, document or other record, or thing which such importer or person is required to keep under this Order, or which relate to any imported goods;
(b)
examine any book, data, document or other record, or thing and make copies of or take extracts from any such book or document;
(c)
seize and detain any book, data, document or other record, or thing if, in his opinion, it may afford evidence of the commission of any offence under this Order;
(d)
require the importer or the person who has dealings with such importer or any person employed by such importer or person to answer questions relating to –
(i)
any book, data, document or other record, or thing;
(ii)
any entry in any book, data, document or other record, or thing;
or
(iii)
any imported goods;
(e)
require any container, envelope or other receptacle in any such premises to be opened;
(f)
at the risk and expense of the importer or the person who has dealings with such importer, open and examine any packages, or any goods or materials, in any such premises.
(3)
Where the senior officer of customs acting under this section is unable to obtain free access to any premises where an importer carries on his business or where any person who has dealings with such importer carries on his business or to any receptacle contained in those
Incorporating amendments until S 40/2018
(Clean Version) Norhasnani/H.Afif/zimah/zura_as of 17.02.2020
67
BLUV as at 08th August 2018
premises, he may, at any time, enter such premises and open such receptacle in such manner, if necessary by force, as he may think necessary.
(4)
Where, on the entry upon any premises under this section, any dutiable goods are found in relation to which any offence under this Order has been committed, such dutiable goods shall be liable to forfeiture.
Officers of customs may stop and search conveyances.