Hearing of complaints, etc

(1) The Comptroller before whom any matter or thing under any customs law is brought or exhibited, may summon any person to appear before him at a certain time and place to be specified and set forth in such summons to give evidence upon oath of the truth of any facts alleged in such matter or thing, or otherwise touching or relating thereto, or to such inquiry. (2) Every person so summoned having his reasonable expenses for such attendance, if required, tendered to him at the time of the service of such summons, who neglects or refuses to appear according to the exigency thereof, or who, having so appeared, refuses to take oath, or to affirm, or refuses to give evidence, or to answer according to the best of his knowledge or belief any lawful question, when thereunto required, commits an offence and is liable to a fine not exceeding five hundred dollars. (3) In all cases where proof or evidence on oath or affirmation is required by any customs law, or is necessary in any matter relating to the Customs, it may be made before the Comptroller at the place where such proof or affirmation is required to be made, or before the person or persons acting for him, and who is and are hereby authorised and empowered to administer the same.