Malaysia legislation
Section 116A
Section 116A
(a)
order any person who appears to be acquainted with the facts and circumstances of the case to attend before him for the purpose of being examined orally in relation to any matter which may, in his opinion, assist in the investigation into the offence; or
(b)
order any person to produce before him any book, document or any certified copy of it, or any other article which may, in his opinion, assist in the investigation into the offence.
(2)
Paragraph (1)(b) shall not apply to banker’s books.
(3)
A person to whom an order under paragraph (1)(a) has been given shall—
(a)
attend in accordance with the terms of the order to be examined, and shall continue to attend from day to day where so directed until the examination is completed; and
(b)
during such examination, be bound to answer all questions relating to the case put to him and shall be legally bound to state the truth, whether or not such answer is made wholly or partly in answer to questions but he may refuse to answer any question the answer to which would have a tendency to expose him to a criminal charge or penalty or forfeiture.
(4)
A person to whom an order has been given under paragraph (1)(b)
shall not conceal, destroy, alter, remove from Malaysia, or deal with, expend, or dispose of, any book, document or article specified in the
134
order, or alter or deface any entry in any such book or document, or cause such act to be done, or assist or conspire to do such act.
(5)
A person to whom an order is given under subsection (1) shall comply with such order and with the requirements of subsections (3)
and (4) notwithstanding any written law to the contrary.
(6)
A statement made by any person in the course of investigation under this Act whether or not a caution has been administered to him under subsection 116B(3) shall be recorded in writing by the senior officer of customs examining him and the statement so recorded shall be read to and signed by the person, and where such person refuses to sign the record, the senior officer of customs shall endorse on it under his hand the fact of such refusal and the reason for it, if any, stated by the person examined.
(7)
The record of an examination made in the course of an investigation under this Act or any book, document or article produced under paragraph (1)(b) or otherwise in the course of an examination under paragraph (1)(a), shall, notwithstanding any written law to the contrary, be admissible in evidence in any proceedings under this Act in any court—
(a)
for offence under this Act; or
(b)
for the forfeiture of goods pursuant to section 127, 128
or 131, regardless whether such proceedings are against the person who was examined, or who produced the book, document or article, or against any other person.
Admissibility of statements in evidence