Information not to be published or disclosed
89.—(1)  No particulars, information or document furnished for the purposes of this Act shall, unless with the prior consent in writing of the person having the control, management or superintendence of the goods in relation to which the same was given or furnished —
(a)be published; or
(b)be communicated or disclosed to any person,
except where it is necessary for the purposes of —
(i)a prosecution under this Act or the Goods and Services Tax Act (Cap. 117A);
(ii)enabling an officer of customs to enforce a provision of this Act;
(iii)enabling the Comptroller of Goods and Services Tax or an officer of customs to enforce a provision of the Goods and Services Tax Act;
(iv)enabling an officer of customs to investigate a suspected offence under this Act; or
(v)enabling the Comptroller of Goods and Services Tax or an officer of customs to investigate a suspected offence under the Goods and Services Tax Act.
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(2)  Any officer of customs or any person employed or engaged in the administration of this Act who makes use of, publishes or permits any other person to see or communicates or discloses to any other person the contents of any such particulars, information or document to any other person otherwise than with such consent or for such purpose as is referred to in subsection (1), shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $6,000 or to imprisonment for a term not exceeding 12 months or to both.
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(3)  Any person, having possession of any information which to his knowledge has been communicated, disclosed or published in contravention of this section, who publishes or communicates that information to any other person shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $6,000 or to imprisonment for a term not exceeding 12 months or to both.
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(4)  In this section, “Comptroller”, in relation to Goods and Services Tax, has the same meaning as in the Goods and Services Tax Act (Cap. 117A).
[90D
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