s 128A Offences in relation to falsifying documents
128A. —(1) Any person who — ( a ) counterfeits or falsifies, or uses, when counterfeited or falsified — (i) any document which is or may be required under this Act; or (ii) any document used in the transaction of any business or matter relating to customs; or ( b ) fraudulently alters any document, or counterfeits the seal, signature, initials or other mark of, or used by, any officer of customs for the verification of any such document or for the security of any goods or any other purpose in the conduct of business relating to customs, shall be guilty of an offence. [3/2008] (2) When any such document has been proved to be counterfeited or falsified in whole or in part, it is no defence to allege that the document was made or used inadvertently or without criminal or fraudulent intent. [3/2008] —(1) Any person who — ( a ) counterfeits or falsifies, or uses, when counterfeited or falsified — (i) any document which is or may be required under this Act; or (ii) any document used in the transaction of any business or matter relating to customs; or ( b ) fraudulently alters any document, or counterfeits the seal, signature, initials or other mark of, or used by, any officer of customs for the verification of any such document or for the security of any goods or any other purpose in the conduct of business relating to customs, shall be guilty of an offence. [3/2008] (2) When any such document has been proved to be counterfeited or falsified in whole or in part, it is no defence to allege that the document was made or used inadvertently or without criminal or fraudulent intent. [3/2008]