Section 127A: Production of books and records
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
127A. Production of books and records
(1) The Director-General or a proper officer may, in respect of the entry
of any goods, require the importer, exporter, agent or broker of those goods
to—
(a) produce, at such time and place as the Director-General may
specify, for—
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Revised Laws of Mauritius
(i) examination, books, records, invoices, bank statements,
documents in respect of financial transactions or other
documents of any kind relating to those goods, whether on
computer or otherwise, which—
(A) the Director-General or the proper officer considers
necessary; and
(B) are in the possession or custody or under the control
of that importer, exporter, agent, or broker;
(ii) retention, for a period not exceeding 2 months by the
Director-General, of any record or document specified in
subparagraph (i) or for taking copies of or extracts therefrom;
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(b) give reasonable assistance and answer all proper questions, orally
or in writing.
(2) Any person who, when so required, fails to comply with subsection (1) shall commit an offence and shall, on conviction, be liable to a fine
not exceeding 200,000 rupees and to imprisonment for a term not exceeding
2 years.
[S. 127A amended by s. 6 of Act 10 of 1998 w.e.f. 1 July 1999; s. 5 (e) of Act 18 of 2003
w.e.f. 21 July 2003; s. 9 (h) of Act 17 of 2007 w.e.f. 22 August 2007; s. 5 (y) of Act 26 of
2012 w.e.f. 22 December 2012; s. 12 (u) of Act 9 of 2015 w.e.f. 14 May 2015.]