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Section 5

Authority cards, etc., to be produced

of Tourism Tax Act 2017

ActIn forceProvision 6 of 84
Section 5
(1)

Every officer of customs when discharging his duties shall, if not in uniform, on demand made by any person, declare his office and produce to the person the authority card or badge prescribed under section 8A of the Customs Act 1967.

(2)

It shall not be an offence for any person to refuse to comply with any request, demand or order made by any officer of customs acting or purporting to act under this Act if such officer is not in uniform and refuses to declare his office and produce his authority card or badge on demand being made by the person.