s 64 Protection of informers from discovery
(1) Except as hereinafter provided, no witness in any civil or criminal proceedings shall be obliged or permitted to disclose the name or address of an informer, or the substance of the information received from him, or state any matter which might lend to his discovery. (2) If any books, documents or papers, which are in evidence or liable to inspection in any civil or criminal proceeding whatsoever, contain any entry in which any informer is named or described or which might lend to his discovery, the court shall cause all such passages to be concealed from view or to be obliterated as far as may be necessary to protect the informer from discovery. (3) If on the trial for any offence against this Act or any regulations made thereunder, the court, after full enquiry into the case, believes that the informer wilfully made in his complaint a material statement which he knew or believed to be false or did not believe to be true, or if in any other proceeding the court is of opinion that justice cannot fully be done between the parties thereto without the discovery of the informer, it shall be lawful for the court to require the production of the original complaint, if in writing, and permit inquiry and require full disclosure concerning the informer. Confidentiality of information 64 A. (1) Any information relating to valuation is confidential and any proper officer or any person who in the ordinary course of his duties come into possession of or has control of or access to such information shall not— (a) communicate such information; or (b) suffer or permit any person to have access to such information. (2) Any person who contravenes subsection (1) shall be guilty of an offence. (3) Notwithstanding subsection (1), it shall not be an offence— (a) as regards information relating to the valuation or imported goods, if disclosure is made— (i) on the order of a court; or (ii) after written consent has been obtained from the person or government giving such information; and (b) as regards information relating to the valuation of exported goods, if the Director General deems it expedient or necessary to allow disclosure of certain information to such person as he thinks fit.