Section 60

Any person who, without lawful excuse, obstructs or impedes or assists in obstructing or impeding any authorised officer, officer of customs or police officer in the exercise of the officer’s duties under this Act or any rule or order made thereunder shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both.