(1) Where under this act, any articles, or equipment have been imported free of customs duty or where customs duty paid has been refunded, the Comptroller of Customs may—
(a) within the period of 3 years from the date of importation of any such articles or equipment; or
(b) until the disposition of such goods in accordance with section 20(1),
require any owner or operator of the tourism project for which such goods have been imported to—
(i) keep such record in a form containing such particulars as may be required by the Comptroller of Customs on any such articles or equipments,
(ii) cause such articles or equipment to be marked with such mark and in such manner as may be required by the Comptroller of Customs, and
(iii) permit the Comptroller of Customs or any person authorised by him or her at all reasonable times to inspect and take extracts of such records and to have access to any premises under his or her control for the purpose of examining any such articles or equipment.
(2) An owner or operator of a tourism product, who contravenes this section or wilfully delays, hinders or obstructs the Comptroller of Customs or any person authorised by him or her in writing, in the exercise of his or her powers under this section commits an offence and is liable on summary conviction to a fine not exceeding $5,000.