Malaysia legislation
Section 64A
Section 64A
Excise 101
(2)
Subject to subsection (4), any person having possession or control over any document, information or declaration, or copies thereof, relating to importation, exportation, valuation or classification of any goods, who at any time, otherwise than for the purposes of this
Act or with the express authority of the Director General—
(a)
communicates such information or anything contained in such document or declaration, or copies thereof, to any person; or
(b)
suffers or permits any person to have access to such information or to anything contained in such document or declaration, or copies thereof,
102 Laws of Malaysia ACT 176
shall be guilty of an offence and shall, on conviction, be liable to imprisonment for a term not exceeding five years or to a fine not exceeding one hundred thousand ringgit or to both.
(3)
No person having any official duty or being appointed or employed under this Act shall be required—
(a)
to produce in any matters or proceedings in any court or tribunal any information, documents or declarations; or
(b)
to divulge or communicate in such matters or proceedings any matter or thing, coming under his notice in the performance of his duties under this Act, except as may be necessary for the purpose of carrying into effect the provisions of this Act, or in order to institute a prosecution, or in the course of a prosecution for any offence committed under this Act.
(4)
The Director General may transmit or communicate any information or documents referred to in subsection (2) as he deems expedient or necessary to allow disclosure of certain information to any person.
Goods liable to seizure liable to forfeiture