• (a)produce for inspection by the Comptroller or that officer such invoices and other books or documents in his or her possession relating to excisable goods manufactured by that manufacturer during the 12 months preceding the request as the Comptroller or that officer may require;
• (b)answer such questions as may be put to him or her by the Comptroller or the officer regarding the description, manufacture, quantity, weight, volume, selling price, consignee, destination, cost of production and manufacturer’s profits, and any other matter relating to such goods which the Comptroller or the officer may reasonably think necessary for the purpose of enforcing this Act; or
• (c)produce such evidence as the Comptroller or the officer may reasonably consider necessary in support of any information furnished to him or her under paragraph (a) or (b).

• (a)neglects or refuses to comply with a requirement made of him or her under subsection (1); or
• (b)untruthfully or evasively answers a question put to him or her in accordance with subsection (1),

and is liable on conviction to a fine not exceeding $25,000 or to imprisonment for a term not exceeding 10 years, or both.

• (a)the Comptroller; or
• (b)a customs officer of or above the rank of Senior Collector of Customs authorised to act under subsection (1) by the Comptroller.

• (a)who is not a person to whom he or she is authorised by the Comptroller to communicate it; or
• (b)otherwise than for the purpose of this Act,

and is liable on conviction to a fine not exceeding $25,000 or to imprisonment for a term not exceeding 10 years, or both.

• (a)to produce in a court a document; or
• (b)to divulge or communicate to a court information,

relating to the cost of production or to the manufacturer’s profit in respect of excisable goods, except as may be necessary for the purpose of carrying into effect this Act, or—

• (c)in order to institute a prosecution or other legal proceedings; or
• (d)in the course of a prosecution or other legal proceedings, under this Act.

• (a)the Director of Public Prosecutions and the Auditor-General; or
• (b)an officer duly authorised in that behalf by the Director of Public Prosecutions or the Auditor-General,

to have such access to records or documents as may be necessary for the performance of his or her official duties and in that case the Director of Public Prosecutions or the Auditor-General or the authorised officer shall for the purposes of this section be deemed to be a person employed in enforcing this Act.