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Section 138: Impounding of documents

Customs Act · PART XV: POWERS OF OFFICERS

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.

138. Impounding of documents (1) The Director-General may impound or retain any document presented in connection with any entry or required to be produced under this Act and the person otherwise entitled to such document shall, on his application, be given in lieu thereof a copy of the document duly certified by the DirectorGeneral. (2) Such certified copy shall be admissible in evidence at any trial to the same extent and in the same manner as the original.

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