Malaysia legislation
Section 22C
Section 22C
Where any customs duty, surcharge, penalty, fee or other money is payable by—
(a)
a company;
Customs 49
(b)
a firm; or
(c)
a society, an association or other body of persons, then notwithstanding anything to the contrary in this Act or in any other written law, the directors of such company or the partners of such firm or the members of such society, association or other body of persons, as the case may be, shall, together with such company, firm, society, association or other body of persons, be jointly and severally liable for the customs duty, surcharge, penalty, fee or other money payable:
Provided that in relation to a company that is being wound up, the directors of such company shall only be so liable where the assets of the company are insufficient to meet the amount due, after paying any sums having priority over the customs duty, surcharge, penalty, fee or other money under the *Companies Act 1965 [Act 125] in relation to the application of the assets of the company in such winding up.