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Section 100B

Requirement to provide translation

of Customs Act 1967

ActIn forceProvision 157 of 294
Section 100B
(1)

Where a senior officer of customs investigating into an offence finds, seizes, detains, or takes possession of any goods, record, report or document which wholly or partly, is in a language other than the national language or English language, or is in any sign or code, such officer may, orally or in writing, require the person who had the possession, custody or control of the goods, record, report or document

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to furnish to him a translation in the national language or English language within such period as the officer may specify.

(2)

No person shall knowingly furnish a translation under subsection (1) which is not accurate, factful and true.

(3)

Notwithstanding subsection (1), the senior officer of customs may require any other person to furnish the translation to him.

(4)

The Director General may pay reasonable fees to the person who is required to furnish the translation under subsection (3).