Section 44 — AKTA EKSAIS 1976

(a)

any licensed manufacturer, licensee or importer carries on his business; and

(b)

any person who has dealings with the licensed manufacturer, licensee or importer carries on his business.

(2)

Where any senior officer of excise enters upon any premises in accordance with the provisions of this section, then—

(a)

he may require the licensed manufacturer, licensee, importer or person referred to in paragraph 1(b) to produce any book, data, document, record or thing which is required to be kept

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under the provisions of this Act, or which relates to any dutiable goods;

(b)

he may examine any book, data, document, record or thing and take copies of any book, data, document or record;

(c)

he may seize and detain any book, data, document, record or thing, if in his opinion it may afford evidence of the commission of any offence under this Act;

(d)

he may require any licensed manufacturer, licensee, importer or person referred to in paragraph 1(b) or any person employed by the licensed manufacturer, licensee, importer or person referred to in paragraph 1(b) to answer the questions truthfully relating to any book, data, document, record or thing, or to any entry in any book, data or document or to any dutiable goods;

(e)

he may require any container, envelope, or other receptacle, in any such premises to be opened;

(f)

he may at the risk and expense of the licensed manufacturer, licensee, importer or person referred to in paragraph 1(b), open and examine any package, or any goods or materials, in any such premises; and

(g)

he may take and retain without payment such samples of any goods or materials as he may think necessary for the performance of his duties.

(3)

Where the senior officer of excise acting under the provisions of this section is unable to obtain free access to any premises where a licensed manufacturer, licensee or importer carries on his business or where a person who has dealings with such licensed manufacturer, licensee or importer carries on his business or to any receptacle contained in those 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.

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(4)

Where, on the entry upon any premises under the provisions of this section, any dutiable goods are found in relation to which any offence under the provisions of this Act has been committed, then such dutiable goods shall be liable to forfeiture.

(5)

Any person who refuses to give access to any place or premises to any senior officer of excise under subsection (1) shall be guilty of an offence and shall, on conviction, be liable to imprisonment for a term not exceeding five years or to a fine not exceeding one hundred thousand ringgit or to both.

Power of Director General to require security