17Preventing Controller etc. from entering premises etc.

17 Preventing Controller etc. from entering premises etc. A person shall not prevent or attempt to prevent the Controller, a Deputy Controller, or an authorized officer, from entering upon any premises, or inspecting any documents, books and papers or inspecting or taking samples of any stocks of any declared goods, or any other goods, or from making copies or abstracts of any documents, books and papers, or of any entries therein. Maximum penalty: If the offender is a natural person – 100 penalty units. If the offender is a body corporate – 500 penalty units.