Cap. 337 Art. 10Power of Commissioner to retain invoice and to require production of documents.

(1) It shall be lawful for the Commissioner to retain for official purposes the original copy of the invoice or invoices submitted by an importer with the Customs entry for goods imported or taken out of bond.

(2) The Commissioner may, at any time, within six years after the clearance of goods of any description, require from the importer or his agent the production at his premises or elsewhere of any trade book or records, whether prescribed by law or otherwise, or of other documents of whatever nature relating to the purchase, importation, sale, storage or processing of such goods and if the importer or his agent fails to comply with any such request, he shall be guilty of an offence and shall be liable on conviction by the Court of Magistrates, at the instance of the Commissioner, to a fine (multa) of not less than four hundred and sixty-five euro and eighty-seven cents (465.87) and not more than five thousand and eight hundred and twenty-three euro and forty-three cents (5,823.43).