7. Section 9 of the principal enactment is hereby repealed and the following section substituted therefor :
| 9.
| | (1) The Collector or any officer of customs authorized in that behalf by him may for the purpose of ascertaining or verifying any matter relative to the customs or with regard to any matter into which it is his duty to inquire under this Ordinance, by written order require any person to give information or produce for examination such books and documents or samples of any article with regard to any matter relative to the customs or the subject of inquiry which are in such person's power to give or produce at such place and within such period as may be specified in such order and allow such officer to examine, take extracts and copies of such books, documents and samples of articles, as the case may be. | | |
| | (2) Any person who is required, for purposes of this section, to answer any question put to him by any officer of customs, or to give any information which may be required of him by such officer and which it is in his power to give and who
| | | (a) refuses to answer such question ; |
| (b) wilfully makes a thereto ;false answer |
| (c) refuses to give such information; |
| (d) furnishes any information which he knows or has reason to believe to be false; or |
| (e) without reasonable cause fails to comply with any order issued under subsection (1), |
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Sri Lanka Consolidated Acts