|CHAPTER 1 - CUSTOMS AND EXCISE (1ST BOOKLET) CODE | HOME|
|188. Offence to refuse to produce documents, etc.|
|Offence to make or use false documents.||Offence to use false measures.|
|Offence to refuse to produce documents, etc.||188. A person who, when required in accordance with this Act -
(a) to produce a book, document or other thing in his possession or under his control; or
refuses or fails to do so shall be guilty of an offence.