Section 39, The Supplementaryappropiation Act, 2022

The Customs Act 2011 is amended by inserting thefollowing new section immediately after section 53- 54A. A person who fails to produce to customs for post clearance audit purposes any account, books, letters, invoices, statements or other documents required under subsections (1)(2) and (3) of section 53 shall be deemed to have contravened this Act and shall be subject to a fine in accordance with subsection (8) of section 80". THE FINANCE ACT 2016