Section 19A: Confidentiality
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.
19A. Confidentiality
(1) Except for the purpose of administering customs laws or for the purpose of any judicial proceedings, no officer shall communicate to any person
any matter relating to the valuation of any goods.
(2) Any officer who, without lawful excuse, contravenes this section shall
commit an offence and shall, on conviction, be liable to a fine not exceeding
5,000 rupees and to imprisonment for a term not exceeding 2 years.
[S. 19A amended by s. 5 (e) of Act 18 of 1999 w.e.f. 1 January 2000.]