Section 5
Authority cards, etc., to be produced
ActIn forceProvision 6 of 190
Section 5
(1)
Every officer of excise when acting against any person under this Act shall, if not in uniform, on demand declare his office and produce to the person against whom he is acting a badge or authority card as he has been directed to carry under subsection 9(1) 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 excise acting or purporting to act under this Act, if such officer is not in uniform and refuses to declare his office and produce his badge or authority card on demand being made by such person.
PART IIA
CUSTOMS RULING AND PUBLIC RULING