s 128 Offences in relation to making and signing untrue or incorrect or incomplete declarations, certificates and documents
128. —(1) Any person who — ( a ) makes or causes to be made, orally or in writing, or signs or causes to be signed any declaration, certificate or other document required by this Act, which is untrue or incorrect in any particular or which is incomplete by omitting any material particular therefrom; ( b ) makes or causes to be made, orally or in writing, or signs or causes to be signed any declaration or document, made for consideration of any officer of customs on any application presented to the officer, which is untrue or incorrect in any particular or which is incomplete by omitting any material particular therefrom; or ( c ) makes or causes to be made a declaration required by this Act of the value of dutiable goods imported into or manufactured in Singapore for the purpose of assessment of customs duty or excise duty, which declaration is untrue or incorrect in any particular or is incomplete by any material particular having been omitted therefrom, shall be guilty of an offence. [3/2008; 25/2011] (2) When any such declaration, whether oral or written, or any such certificate or other document has been proved to be untrue or incorrect or incomplete in whole or in part, it is no defence to allege — ( a ) that the declaration, certificate or other document was made or used inadvertently or without criminal or fraudulent intent, or that the person signing the same was not aware of, or did not understand the contents of, the document; or ( b ) where the declaration was made or recorded in English by interpretation from any other language, that the declaration was misinterpreted or not fully interpreted by any interpreter provided by the declarant. [3/2008] —(1) Any person who — ( a ) makes or causes to be made, orally or in writing, or signs or causes to be signed any declaration, certificate or other document required by this Act, which is untrue or incorrect in any particular or which is incomplete by omitting any material particular therefrom; ( b ) makes or causes to be made, orally or in writing, or signs or causes to be signed any declaration or document, made for consideration of any officer of customs on any application presented to the officer, which is untrue or incorrect in any particular or which is incomplete by omitting any material particular therefrom; or ( c ) makes or causes to be made a declaration required by this Act of the value of dutiable goods imported into or manufactured in Singapore for the purpose of assessment of customs duty or excise duty, which declaration is untrue or incorrect in any particular or is incomplete by any material particular having been omitted therefrom, shall be guilty of an offence. [3/2008; 25/2011] (2) When any such declaration, whether oral or written, or any such certificate or other document has been proved to be untrue or incorrect or incomplete in whole or in part, it is no defence to allege — ( a ) that the declaration, certificate or other document was made or used inadvertently or without criminal or fraudulent intent, or that the person signing the same was not aware of, or did not understand the contents of, the document; or ( b ) where the declaration was made or recorded in English by interpretation from any other language, that the declaration was misinterpreted or not fully interpreted by any interpreter provided by the declarant. [3/2008]