Customs and Excise Act, 1964 (Act No. 91 of 1964)

Customs and Excise Rules

Chapter I : General Provisions

Investigations conducted in respect of applications for registration or licensing
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(a)Before deciding whether to approve or refuse any application for registration or licensing the Commissioner may conduct investigations to—
(i)verify the statements made by the applicant in the application; and
(ii)ascertain any facts relating to the activities in respect of which the registration or licence will operate, to the extent that the Commissioner may regard as being materially relevant for considering the application.
(b)The applicant must make available books, accounts and other documents and furnish fully the information necessary to conduct such an investigation.