Full legislation
s.26
Obstruction of members of the Customs and Excise Service, etc.
(1)
Any person
who—
(a)
obstructs a member of the Customs and Excise Service or an authorized
officer in the exercise of any power or the performance of any duty conferred or
imposed on members of the Customs and Excise Service and authorized officers by
this Ordinance;
(Amended
36 of 1983 s. 6
)
(b)
fails to comply with any requirement, direction or demand given or made by
a member of the Customs and Excise Service or an authorized officer in the
exercise or performance of any such power or duty; or
(Amended
36 of 1983 s. 6
)
(c)
fails to comply with a notice given him under
sections 20A
and
20B
;
(Added
36 of 1983 s. 6
)
(d)
contravenes
section 20A(3)
or
20B(3)
;
(Added
36 of 1983 s. 6
)
(e)
fails to supply information which it is his duty to supply under
section 20A(5)
,
(Added
36 of 1983 s. 6
)
shall be guilty of an offence and shall be liable on conviction to a fine
at
level 3 and to imprisonment for 6
months.
(2)
Any person who knowingly makes a false report, or furnishes any false or
misleading information, to any member of the Customs and Excise Service or any
authorized officer in performing his duties under this Ordinance shall be guilty of
an offence and shall be liable on conviction to a fine
at
level 3 and to imprisonment for 6 months.