Customs and Excise Offshore Application Act

Marginal note:Information and documentation

• 4 (1) The Commissioner of Customs and Revenue may require from any person, within any reasonable time that the Commissioner stipulates, the production of any book, record, writing or other document or any information that the Commissioner deems necessary for ascertaining whether any of sections 5 to 10 apply in any particular case.

• Marginal note:Offence

  (2) Every person who fails to comply with a requirement of the Commissioner under subsection (1) is guilty of an offence punishable on summary conviction.