Section 261: Application of penalties

1 Where a person suspected of fraudulently evading payment of duty due on any goods or evading a prohibition relating to the goods is detained for any period not more than 24 hours by an officer in exercise of his powers under this Act and proceedings, whether or not a charge is preferred in respect of that person are thereupon or thereafter compounded under the provisions of this Act, any measurements, photographs or fingerprint impression taken under the authority of the Police Act or this Act during such detention may be retained and kept in the custody of the Service. [Act No. 2, 2020]

2 Accordingly, section 68 (1) of the Police Act and this Act shall in any such case be jointly read and construed as if the provision of that section which requires in certain cases the disposal of items, including measurements, photograph or fingerprint so taken, had been omitted, so however that measurements, photographs or fingerprint impressions retained under the power conferred by the forgoing subsection shall not be received in evidence without the consent of the judge hearing the case, in any prosecution of a person for an offence thereafter committed otherwise than under this Act.