Section 28, The Finance Act, 2016

Section 80 of the Customs Act, 2011 is amended by therepeal and replacement of paragraph (b) of subsection (4) with the following new paragraph- “(b) Any person who fails to comply with any lawful demand made by an officer in the performance of his duties under this Act commits an offence and is liable on conviction to a fine not below Le 10,000,000 or a term of imprisonment not exceeding 12 months.”