Section 158B: Photograph, video or other image of goods as

158B. Photograph, video or other image of goods as evidence (1) An officer, while enforcing Customs laws, shall be empowered to take a photograph, a video or other image of goods as evidence. (2) Where a photograph, a video or other image is taken for the purpose of enforcing Customs laws and simultaneously the date and time and position from which the photograph, the video or other image is taken are superimposed on the photograph, video or other image, it shall be prima facie evidence that the photograph, the video or other image was taken on the date, at the time and in the position so appearing. Acts 2025 257 (3) Subsection (2) shall apply where – (a) the camera or other device taking the photograph, the video or other image is connected directly to the instrument which provided the date, time and position concerned; (b) the instrument which provides the date, time and position is recognised as being accurate and is verified by a proper officer, as soon as possible after the taking of the photograph, the video or other image and appeared to be working correctly; (c) the photograph, the video or other image was taken by a proper officer; and (d) any digitally transmitted photograph, video or other image shall be verified and once confirmed shall constitute prima facie evidence. (4) Any person who takes a photograph, a video or other image in accordance with subsection (2) may give a certificate appending the photograph stating – (a) his name, official position and place of posting; (b) the type of camera and other devices supplying the date and time; and (c) whether he checked those devices and instruments at a reasonable time before and after taking the photograph and the working condition of the devices and instruments. 258 Acts 2025 (m) in section 163, in subsection (1), in paragraph (a), by adding the following new subparagraph – (iii) the proper implementation of any agreement relating to customs matters entered into by the Authority with any foreign customs administration or any other competent authority; (n) by adding the Fifth Schedule set out in the First Schedule to this Act.