Sri Lanka Consolidated Acts

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Customs (Amendment) Act (No. 2 of 2003) - Sect 7

Insertion of new section 128A in the principal enactment

7. The following new section is hereby instituted immediately after section 128 of the principal enactment and shall have effect. as section 128A of the principal enactment :-
128 A.
(1)The Director-General or any officer of customs authorized in that behalf in writing by the Director-General may-
" (a) at all reasonable, hours of the day or night enter any building or palace where records are kept in accordance with section 51B in audit of examine such records on any matter pertaining to customs either in relation to specific, transactions or to the adequacy and integrity of the manual or electronic systems by which such it records are created and stored
(b) open and examine any receptacle where any book of account register, record or any other document may be found for the purposes of the preceding provisions of this Ordinance:
(c) examine and take copies of. or make extracts from or take possession of any book of account register, other document found in such place or building;
(d) operate any computer round in any building and make copies or take printouts of the whole or part of any entries recorded or stored therein.
(2) Where an officer authorized by the Director-General under subsection (1) of this section takes into his possession any book of account, register, record or oilier documents from any person, such officer shall issue to that person a memorandum specifying the book, register, record or document he has taken into his possession.
(3) Any book of account, register, record or other document taken into his possession under subsection (1) by any officer may be retained in the possession of such officer for the examination of such book, register, record or document or for the institution of legal proceedings against the person to whom such book, register, record or other document belongs.
(4) The Director-General or any authorized officer of customs may request any person in charge or occupation of any building or place to assist the Director-General or such officer to enter and search that building or place and if such person when so requested fails to assist the Director-General or such officer he shall be guilty of an office.
(5) Any person who obstructs the Director-General or an officer of customs in exercising any of his powers under this section shall be guilty of an offence.
(6) A person who is guilty of an offence under subsection (4) or (5) shall be liable to a penally not exceeding one hundred thousand rupees.".

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