| http://www.w3.org/ns/prov#value | - any officer of customs authorised by subsection (1) to enter and inspect any place or delays to produce any books, accounts or other documents or things which he has been called upon by that officer to produce and which are or ought to be in the ordinary course of business in his power to produce or who refuses to furnish any information which he may be required to furnish by any rule or which may
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