Malaysia legislation
Section 18
Section 18
(2)
Where any senior officer of customs enters upon any place or premises in accordance with this section, he may do all or any of the following:
(a)
require the producer to produce any book, document, or thing, which such producer is required to keep under the provisions of this Act, or which relate to any prescribed goods;
(b)
examine any book, document or thing and take copies of any book or document;
(c)
seize and detain any book, document or thing, if in his opinion it may afford evidence of the commission of any offence under this Act;
Windfall Profit Levy 13
(d)
require any producer or any person employed by the producer to answer question relating to any book, document or thing, or relating to any entry in any book or document;
(e)
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 customs acting under this section is unable to obtain free access to any premises where a producer carries on his business, he may at any time enter such premises in such manner, if necessary by force, as he may think necessary.
(4)
Where—
(a)
any prescribed goods are found on any premises entered under this section;
(b)
such prescribed goods are produced by a producer who is liable to pay the levy; and
(c)
such levy has not been paid, such goods may be seized and shall be liable to forfeiture.
Penalty on making incorrect return and on falsifying documents