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Section 4B: Use of firearm and ammunition

Customs Act

This section is inserted by Act No 12 of 2023, section 19.

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.

4B. Use of firearm and ammunition (1) Subject to subsection (5), the Director-General may provide to an officer such firearms, ammunition and other defensive weapons as he considers necessary or desirable for the effective discharge or the safe exercise, by the officer, of his duties and powers, respectively. (2) The Director-General shall, to the satisfaction of the Commissioner of Police, make provision for a secure place for the safekeeping of the firearms, ammunition and other defensive weapons when not in actual use. 196 Acts 2023 (3) The Director-General shall, on the advice of the Commissioner of Police, draw up proper procedures for the safekeeping, issue, handling or taking over and use of firearms. (4) The type of firearms and other defensive weapons to be provided to an officer shall consist of such light weapon as the Commissioner of Police may approve. (5) No firearm, ammunition and other defensive weapons shall be provided to an officer under subsection (1) – (a) otherwise than for use in the discharge of his duties and exercise of his powers; (b) unless the officer has undergone either appropriate training in weapon handling or such competency test as may be conducted by the Commissioner of Police; (c) unless the officer holds a written authorisation, from the Director-General, valid for such period as the Director-General may determine. (b) in section 9 – (i) by repealing subsection (1) and replacing it by the following subsection – (1) Subject to section 3 of the Revenue (Temporary Protection) Act, the rate of duty, excise duty and taxes applicable to any goods shall be that in force in the Customs Tariff Act, the Excise Act and the Value Added Tax Act, respectively, at the time the bill of entry is validated at Customs. (ii) by repealing subsection (3) and replacing it by the following subsection – (3) Notwithstanding subsections (1) and (2), in the case of goods for which no bill of entry is required, the rate of duty, excise duty and taxes applicable to Acts 2023 197 such goods shall be that in force in the Customs Tariff Act, the Excise Act and the Value Added Tax Act, respectively, at the time of the delivery or removal or export of such goods, as the case may be. (c) in section 9A(7), by deleting the words “subsection (2)” and replacing them by the words “subsection (2)(a)”; (d) in section 15(5), by deleting the words “Repo rate” and replacing them by the words” Key rate”; (e) in section 23 – (i) in subsection (2A), by deleting the words “Repo rate” and replacing them by the words ”Key rate”; (ii) in subsection (9), by deleting the words “Repo rate” and replacing them by the words ”Key rate”; (f) in section 24A, in subsection (1), by inserting, after the words “regulation 20A, 22,”, the words “29,”; (g) in section 127A, by repealing subsection (1A) and replacing it by the following subsection – (1A) (a) Where – (i) the Director-General is not satisfied with any document submitted under subsection (1); or (ii) the importer, exporter, agent or broker fails to produce any document under subsection (1) or fails to comply with section 127B, the Director-General may, on such information as is available to him, claim, by notice, for the underpayment or non-payment of duty, excise duty and taxes, together with a penalty not exceeding 50 per cent of the amount of duty, excise duty and taxes and interest at the rate of 0.5 per cent per month or part of the month from the date of the original validation of the bill of entry exporter, agent or broker fails to produce any document under subsection (1) or fails to comply with section 127B, the Director-General may, on such information as is available to him, claim, by notice, for the underpayment or non-payment of duty, excise duty and taxes, together with a penalty not exceeding 50 per cent of the amount of duty, excise duty and taxes and interest at the rate of 0.5 per cent per month or part of the month from the date of the original validation of the bill of entry to the date of payment. 198 Acts 2023 (b) The amount claimed shall be paid to the Director-General not later than 28 days from the date of the notice. (h) in section 132, by adding the following new subsections – (4) Where a person refuses to undergo a search under subsection (3), the person shall be dealt with in accordance with subsection (5). (5) (a) Where a Magistrate is satisfied on an information on oath from a proper officer that a person is reasonably suspected of having concealed any dangerous drug inside his body, he may make an order for that person to be submitted to – (i) such medical examination, including X-ray or other tests, as may be necessary to detect the substance; and (ii) such medical treatment, by a Government medical officer, as may be considered appropriate in the circumstances. (b) The Government Medical Officer who conducts any examination under paragraph (a)(i) shall forthwith submit an official report to the Director-General accordingly. (c) Any person who refuses to submit to such medical examination as may be required under paragraph (b) shall commit an offence and shall, on conviction, be liable to a fine not exceeding one million rupees and to imprisonment for a term not exceeding 10 years. (i) in section 168(3A), by deleting the words “30 June 2023” and replacing them by the words “30 June 2024”. Acts 2023 199

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