Section 114

All such goods and such receptacles, packages or conveyances referred to in subsection (1) shall, as soon as conveniently may be, be delivered into the care of a proper officer of customs whose duty it is to receive the same.

Whenever any goods and such receptacles, packages or conveyances referred to in subsection (1) are seized under this Act, the seizing officer shall forthwith give notice in writing of such seizure and the grounds thereof to the owner of such goods, if known, either by delivering such notice to him personally or by post at the person’s last known address.

Where by reason of its nature, size or amount it is not practicable to remove any goods and such receptacles, packages or

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conveyances seized under this section, the seizing officer may, by any means, seal the goods and such receptacles, packages or conveyances, or the premises or place in which the goods and such receptacles, packages or conveyances are found.

A person who, without lawful authority, breaks, tampers with or damages the seal referred to in subsection (3A) or removes any goods and such receptacles, packages or conveyances under seal, or attempts to do so, shall be guilty of an offence and shall, on conviction, be liable to imprisonment for a term not exceeding five years or to a fine not exceeding one hundred thousand ringgit or to both.

This section relating to the seizure of goods shall apply to all the contents of any package or receptacle in which the same are found and to any article used to conceal the same.

(Deleted by Act A1593).

This section relating to the seizure of conveyances shall apply to all tackles, equipment and furnishing thereof and to any animal by which the same is drawn.

No costs or damages arising from entry, search or seizure to be recoverable