Malaysia legislation

Section 41D

of *EXCISE ACT 1976

Section 41D

(2)

If the person liable to the penalties in subsection (1) refuses or fails to pay the penalties demanded from him, any senior officer of excise may sue for and recover such penalties in a court of a Magistrate of the First Class.

(3)

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

Service of notices, etc.