Sri Lanka Consolidated Acts

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Customs (Amendment) Act (No. 2 of 2003) - Sect 5

Insertion of new section 52A of the principal enactment

5. The following new section is hereby inserted immediately after section 52 and shall have effect as section 52A of the principal enactment:-
52A. Every person who in contravention of the provisions of the Ordinance, fails to keep . records which are required to be kept under section 51 is or destroys, alters or conceals am book register, record or other document required to be kept under this Ordinance or sends or attempts to send out of Sri Lanka any such book register, record or document commits an offence and shall be liable to a penalty not exceeding five hundred thousand rupees.".


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