Section 106A — CUSTOMS ACT 1967

(a)

any importer, exporter, manufacturer or person carries on his business; and

(b)

any person who has dealings with the importer, exporter, manufacturer or person referred to in paragraph (a) carries on his business.

(2)

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

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(a)

he may require the importer, exporter, manufacturer or person referred to in paragraph (1)(a), or any person who has dealings with such importer, exporter, manufacturer or person referred to in paragraph (1)(a), to produce any book, data, document or other record, or thing which is required to be kept under the provision of this Act, or which relate to any imported, exported or manufactured goods;

(b)

he may examine any book, data, document or other record, or thing and make copies of or take extracts from any such book or document;

(c)

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

(d)

he may require—

(i)

the importer, exporter, manufacturer or person referred to in paragraph (1)(a);

(ii)

the person who has dealings with such importer, exporter, manufacturer or person referred to in paragraph (1)(a); or

(iii)

any person employed by such importer, exporter, manufacturer or person referred to in paragraph (1)(a)

or the first-mentioned person referred to in subparagraph (ii);

to answer questions truthfully relating to—

(A)

any book, data, document or other record, or thing;

(B)

any entry in any book, data, document or other record;

or

(C)

any goods imported, exported or manufactured;

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(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 importer, exporter, manufacturer or person referred to in paragraph (1)(a), or any person who has dealings with such importer, exporter, manufacturer or person referred to in paragraph (1)(a) open and examine any package, or any goods or materials, in any such premises.

(3)

Where the senior officer of customs acting under the provisions of this section is unable to obtain free access to any premises where the importer, exporter, manufacturer or person referred to in paragraph (1)(a) carries on his business, or where the person who has dealings with such importer, exporter, manufacturer or person referred to in paragraph (1)(a) 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.

(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 access to any place or premises to any senior officer of customs 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 enforcement, investigation and inspection