s 14X General power to require information or documents
14X.—(1) The power of an officer of customs to require a person to provide any information or document under section 14S or 14W includes the power —(a) to require the person, or any person who is or was an officer or employee of that person, to provide an explanation of the information or document; (b) if the information or document is not provided, to require that person to state, to the best of the person’s knowledge and belief, from whom the information or document may be obtained or where it is; (c) if the information is recorded otherwise than in legible form, to require the information to be provided in legible form without payment; and (d) in the case of a document, without payment —(i) to inspect, copy or take extracts from the document and, in relation to a document kept in electronic form, to inspect, copy or take extracts from the document in legible form; (ii) to take possession of the document if in the opinion of the officer of customs —(A) the inspection, copying or extraction cannot reasonably be performed without taking possession of the document; (B) the document may be interfered with or destroyed unless possession of the document is taken; or (C) the document may be required as evidence in proceedings for an offence under this Act; and (iii) for the purposes of sub-paragraph (ii), to require the person to provide the officer of customs with or grant the officer of customs access to any information, code, software or technology required to access the document or data contained in the document, or to retransform, unscramble or decrypt data contained in the document into readable and comprehensive format or text. (2) A statement made by any person providing information under section 14S(1)(f) or 14W(2)(b) must —(a) be reduced to writing; (b) be read over to the person; (c) if the person does not understand English, be interpreted for the person in a language that the person understands; and (d) after correction, if necessary, be signed by the person. (3) A person is not obliged under section 14S or 14W to provide (including through the production of a document) —(a) any information that the person is under any statutory obligation (other than sections 128, 128A, 129 and 131 of the Evidence Act 1893) to observe secrecy; or (b) any information subject to legal privilege. (4) The generality of the term “reasonable excuse” in sections 14S(3) and 14W(3) is not affected by subsection (3). (5) Except as provided under subsection (3), it is not a defence to a charge under section 14S(3) or 14W(3) for a failure to provide any information or document sought in accordance with that provision, that the person is under a duty of secrecy in respect of that information or the contents of that document (called in this section a displaced duty of secrecy). (6) A person that in good faith complies with a requirement or notice to provide any information or document is not to be treated as being in breach of a displaced duty of secrecy. (7) No civil or criminal action for a breach of a displaced duty of secrecy, other than a criminal action for an offence under section 14Y, lies against a person —(a) for providing any information or document if the person did so in good faith in compliance with a requirement or notice under section 14S or 14W; or (b) for doing or omitting to do any act if the person did or omitted to do the act in good faith and as a result of complying with such a requirement or notice.[Act 33 of 2023 wef 01/03/2024]