Section 55

The proper officer of customs may refuse to accept any alteration made in the manifest after being notified that investigation into any offence under any written law has commenced in connection with the goods to which the manifest relates.

Liability of master or agent in respect of goods not satisfactorily accounted for

If any goods entered in the manifest of any vessel are not accounted for to the satisfaction of the proper officer of customs within one month of the presentation of such statement or within such further period as such officer may allow, the master or the agent of the vessel shall be liable to pay to such officer on demand a sum not exceeding

*five thousand ringgit, and in addition, in the case of dutiable goods, the agent shall be liable to pay to such officer on demand the amount of customs duty leviable thereon or, when the correct duty cannot be assessed, an amount not **ten thousand ringgit.

If the person liable to the penalties laid down in subsection (2)

refuses or fails to pay the penalties demanded of him any senior officer of customs may sue for and recover such penalties in a court of a

Magistrate of the First Class.

For the purpose of this section, “agent of the vessel” includes a freight forwarder.

*NOTE—Previously “five hundred ringgit”–see subparagraph 32(c)(ii) of the Customs (Amendment)

Act 2019 [Act A1593].

**NOTE—Previously “two thousand ringgit”–see subparagraph 32(c)(iii) of the Customs (Amendment)

Act 2019 [Act A1593].

Customs 75

Pilot or agent of arriving aircraft to present complete manifest