Section 65C

A person appointed as receiver who fails to give notice to the

Director General within the time specified in subsection (1) or fails to provide for payment of the customs duty as required by that subsection shall be personally liable for any customs duty that is or becomes payable as aforesaid.

Any receiver who fails to comply with subsection (1) or (2B)

shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding **fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both.

*NOTE—Previously “ten thousand ringgit”–see section 41(b)(ii) of the Customs (Amendment) Act 2019

**NOTE—Previously “ten thousand ringgit”–see section 42(b)(ii) of the Customs (Amendment) Act 2019

Customs 83

A receiver shall furnish all relevant documents, books and records which are in his possession to the proper officer of customs for the purpose of calculating all duties payable under the Act.

Where two or more persons are appointed receivers, subject to a right of contribution between themselves as in cases of contract, the obligations and liabilities attaching to a receiver under this section shall attach to all such persons jointly and severally.

Licensing of duty free shop