s 137 Penalty for assaulting or obstructing officers of customs, rescuing goods, resisting arrest and escaping from custody
137. —(1) Any person who — ( a ) assaults, abuses or obstructs any officer of customs or other public servant or any person acting in the officer’s or public servant’s aid or assistance, or duly employed for the prevention of offences under this Act in the execution of his or her duty or in the due seizing of any goods liable to seizure under this Act; ( b ) rescues or endeavours to rescue, or causes to be rescued, anything which has been duly seized; ( c ) before or after any seizure, staves, breaks or otherwise destroys any package or goods to prevent the seizure thereof or the securing of the same; or ( d ) intentionally offers any resistance or illegal obstruction to the lawful apprehension of himself or herself or of any other person, or escapes or attempts to escape from any custody in which he or she is lawfully detained, or rescues or attempts to rescue any other person from any custody in which that person is lawfully detained, shall be guilty of an offence. ( e ) [ Deleted by Act 6 of 2025 wef 01/04/2025 ] ( f ) [ Deleted by Act 6 of 2025 wef 01/04/2025 ] [Act 6 of 2025 wef 01/04/2025] (2) Any person who, with intent to delay or obstruct the carrying out of an investigation under this Act, alters, suppresses, conceals or destroys any book, document or other record which — ( a ) the Director‑General or any proper officer of customs may inspect, copy, make extracts of or take possession of under this Act; or ( b ) the person is or is liable to be required to give or produce to a proper officer of customs under this Act, shall be guilty of an offence. [Act 6 of 2025 wef 01/04/2025] (3) A person who is guilty of an offence under subsection (1) or (2) shall be liable — ( a ) on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 18 months or to both; and ( b ) in the case of a second or subsequent conviction, to a fine not exceeding $20,000 and to imprisonment for a term not exceeding 3 years. [Act 6 of 2025 wef 01/04/2025] —(1) Any person who — ( a ) assaults, abuses or obstructs any officer of customs or other public servant or any person acting in the officer’s or public servant’s aid or assistance, or duly employed for the prevention of offences under this Act in the execution of his or her duty or in the due seizing of any goods liable to seizure under this Act; ( b ) rescues or endeavours to rescue, or causes to be rescued, anything which has been duly seized; ( c ) before or after any seizure, staves, breaks or otherwise destroys any package or goods to prevent the seizure thereof or the securing of the same; or ( d ) intentionally offers any resistance or illegal obstruction to the lawful apprehension of himself or herself or of any other person, or escapes or attempts to escape from any custody in which he or she is lawfully detained, or rescues or attempts to rescue any other person from any custody in which that person is lawfully detained, shall be guilty of an offence. ( e ) [ Deleted by Act 6 of 2025 wef 01/04/2025 ] ( f ) [ Deleted by Act 6 of 2025 wef 01/04/2025 ] [Act 6 of 2025 wef 01/04/2025] (2) Any person who, with intent to delay or obstruct the carrying out of an investigation under this Act, alters, suppresses, conceals or destroys any book, document or other record which — ( a ) the Director‑General or any proper officer of customs may inspect, copy, make extracts of or take possession of under this Act; or ( b ) the person is or is liable to be required to give or produce to a proper officer of customs under this Act, shall be guilty of an offence. [Act 6 of 2025 wef 01/04/2025] (3) A person who is guilty of an offence under subsection (1) or (2) shall be liable — ( a ) on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 18 months or to both; and ( b ) in the case of a second or subsequent conviction, to a fine not exceeding $20,000 and to imprisonment for a term not exceeding 3 years. [Act 6 of 2025 wef 01/04/2025]