Malaysia legislation
Section 115
Section 115
Return or disposal of goods
(a)
temporarily return the goods to the owner thereof or to the person from whose possession, custody or control the goods were seized, or to such person as a senior officer of customs may consider entitled thereto, subject to such terms and conditions as a senior officer of customs may impose, and, subject, in any case, to sufficient security being furnished to the satisfaction of a senior officer of customs that the goods shall be surrendered to a senior officer of customs on demand being made by a senior officer of customs and that the said terms and conditions, if any, shall be complied with; or
(b)
return the goods to the owner thereof or to the person from whose possession, custody or control the goods were seized, or to such person as a senior officer of customs may consider entitled thereto, with liberty for the person to whom the goods are so returned to dispose of the same, such return being subject to such terms and conditions as a senior officer of customs may impose and security being furnished to the satisfaction of a senior officer of customs in an amount not less than an amount which, in the opinion of a senior officer of customs, represents—
(i)
for goods other than dutiable or uncustomed goods, its open market value, and for dutiable or uncustomed goods, their value, on the date on which such goods are so returned;
(ii)
the customs duty payable in respect thereof, if any;
and
(iii)
any tax payable in respect thereof under any written law, if any, for the payment of the amount so secured to the Director
General in the event of the court making an order for the forfeiture of such amount under subsection 127(1A)
or 128(4), or in the event of such amount being forfeited under section 131, as the case may be; or
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(c)
sell or destroy goods, as appropriate in the circumstances, where the goods are living creatures or where, in the opinion of a senior officer of customs, the goods are of perishable or dangerous nature or likely to speedily deteriorate in quality or value, and where the goods are so sold, he shall hold the proceeds of sale to abide the result of any prosecution or claim, or a forfeiture under section 131, as the case may be.
(2)
Any person who—
(a)
fails to surrender on demand to a senior officer of customs the goods temporarily returned to him under paragraph (1)(a); or
(b)
fails to comply with or contravenes any of the terms or conditions imposed under paragraph (1)(a) or (b), 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.
(3)
The criminal liability of any person under subsection (2) shall be in addition to any other liability that the said person or any other person may incur under the terms and conditions relating to the return of the goods under paragraph (1)(a) or (b).
(4)
The provisions of subsection (2) shall not apply to such person, if any, who is the guarantor or surety of the person to whom the goods are returned under paragraph (1)(a) or (b).
(5)
The Minister may, from time to time, either generally or in any particular case or class of cases, give such directions to the Director
General as he may deem necessary or expedient with regard to the exercise of the powers conferred on a senior officer of customs under subsection (1).
*NOTE—Previously “three years”–see section 88(c)(iii) of the Customs (Amendment) Act 2019
**NOTE—Previously “ten thousand ringgit”–see section 88(c)(iv) of the Customs (Amendment)
Act 2019 [Act A1593].
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(6)
No person shall be entitled to maintain any action on account of any act done or any decision taken by or on behalf of the Minister or by or on behalf of a senior officer of customs under this section, and no court shall have any jurisdiction to entertain any such action.
(7)
(Deleted by Act A1593).
Production of a certificate of an analyst, or a senior officer of customs, or a person authorized by the Minister