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Section 15A

Recovery of excise duty, etc. from persons leaving Malaysia

of Excise Act 1976

ActIn forceProvision 27 of 190
Section 15A
(1)

Where the Director General has reason to believe that any person is about or is likely to leave Malaysia without paying any excise duty, surcharge, penalty, fee or other money payable by him, he may issue to the Director General of Immigration a certificate containing particulars of the person reasonably suspected of having committed an offence with a request that such person be prevented from leaving

Malaysia unless and until he pays the excise duty, surcharge, penalty, fee or other money so payable, or furnishes security to the satisfaction of the Director General for its payment.

36 Laws of Malaysia ACT 176

(2)

Subject to any order issued or made under any written law for the time being in force relating to banishment or immigration, the

Director General of Immigration who receives a request under subsection (1) in respect of a person shall exercise all measures which may include the removal and the retention of any certificate of identity, passport, exit permit, or other travel documents in relation to that person as may be necessary to give effect to the request.

(3)

The Director General shall cause a notice of the issue of a certificate under subsection (1) to be served personally or by registered post at the last known address of the person to whom the certificate relates:

Provided that the non-receipt of the notice by that person shall not invalidate anything done under this section.

(4)

Where the person in respect of whom a certificate has been issued under subsection (1) produces on or after the date of the certificate a written statement signed by the Director General stating that all the excise duty, surcharge, penalty, fee or other money has been paid, or that security has been furnished for its payment, that statement shall be sufficient authority for allowing that person to leave Malaysia.

(5)

No legal proceedings shall be instituted or maintained against the Government, a State Government or any other public officer in respect of anything lawfully done under this section.

(6)

(Deleted by Act A1594).