Cap. 371 Art. 24Obstruction.

No person who knows or suspects that an investigation is being or is likely to be carried out -

(a) under article 20, article 22 or article 23; or

(b) into the suspected commission of any breach under this Act, may falsify, conceal, destroy or otherwise dispose of, or cause or permit the falsification, concealment, destruction or disposal of, documents which he knows or suspects are or would be relevant to such an investigation unless he proves that he had no intention of concealing facts disclosed by the documents from persons carrying out such an investigation.