s 14W Power to require persons to provide information and documents
14W.—(1) For the purposes of administering or enforcing this Act or determining whether this Act has been contravened, an officer of customs may by written notice require any licensed FTZ operator, FTZ cargo handler, shipping agent or air cargo agent, or any officer or employee of any licensed FTZ operator, FTZ cargo handler, shipping agent or air cargo agent (called in this section the relevant person) to do one or both of the following:(a) provide any officer of customs with any information within the knowledge of the relevant person; (b) provide any officer of customs with any document in the possession, custody, charge or control of the relevant person. (2) The notice in subsection (1) may —(a) specify a time and place at which the relevant person must provide the information or document, in the form and manner specified in the notice; or (b) require the relevant person to attend personally before any officer of customs, at a place and time specified in the notice, to provide the information or document, in the form and manner specified in the notice. (3) Any person that, without reasonable excuse, fails to comply with a notice of an officer of customs under this section shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both.[Act 33 of 2023 wef 01/03/2024]