Malaysia legislation
Section 22B
Section 22B
Recovery of customs duty, etc., as a civil debt
(2)
In any proceedings to recover the customs duty, surcharge, penalty, fee or other money under subsection (1), the production of a certificate signed by the Director General—
(a)
stating that any customs duty, surcharge, penalty, fee or other money and the amount shown in the certificate as payable, in any assessment or notice made under this Act from a person named in the certificate; and
(b)
giving the address of the person and purporting to be a copy of or an extract from any notice of assessment, shall be conclusive evidence of the customs duty, surcharge, penalty, fee or other money and the amount as payable in any assessment or notice and shall be sufficient authority for the court to give judgement for that amount.
(3)
Any penalty imposed under this Act shall, for the purposes of this Act and the Limitation Act 1953 [Act 254], the Limitation
Ordinance of Sabah [Sabah Cap. 72] or the Limitation Ordinance of
Sarawak [Swk. Cap 49], as the case may be, be recoverable as if the penalty were customs duty due and payable under this Act and accordingly subsection 6(4) of the Limitation Act 1953, section 3 of the Limitation Ordinance of Sabah or section 3 of the Limitation
Ordinance of Sarawak, as the case may require, shall not apply to that penalty.
Joint and several liability of director, etc.