Section 54
Seizure of goods the subject of an offence
All goods in respect of which there has been, or there is, reasonable cause to suspect that there has been committed any offence against this Act or any regulations made thereunder, or any breach of any of the provisions of this Act or of any regulations made thereunder, or of any restriction or condition subject to or upon which any licence or permit has been granted under this Act, together with any receptacle, package, conveyance other than vessel not exceeding two hundred tons nett registered tonnage or aircraft engaged in international carriage in which the same may have been found or which has been used in connection with such offence or breach, and any books or documents which may reasonably be believed to have a bearing on the case, may be seized by any officer of excise on the person in any place in
Malaysia, and either on land or in territorial waters.
(2)
All such goods and such receptacles, packages, vehicles, vessels or aircraft shall, as soon as practicable, be delivered into the care of the proper officer whose duty it is to receive the same.
Excise 83
(3)
Whenever any goods, vehicles, vessels or aircraft are seized under this Act, the seizing officer shall forthwith give notice in writing of such seizure and the grounds thereof to the owner of such goods, vehicles, vessels or aircraft, if known, either by delivering such notice to him personally or by registered post in accordance with section 42.
(3A)
Where by reason of its nature, size or amount it is not practicable to remove any goods, vehicle, vessel or aircraft seized under this section, the seizing officer may, by any means, seal the goods, vehicle, vessel or aircraft, or the premises or place in which the goods, vehicle, vessel or aircraft is found.
(3B)
A person who, without lawful authority, breaks, tampers with or damages the seal referred to in subsection (3A) or removes any goods, vehicle, vessel or aircraft under seal, or attempts to do so, 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.
(4)
The provisions of this section relating to the seizure of—
(a)
any goods shall apply to all the contents of any package or receptacle in which the same are found, and to any article used to conceal the same;
(b)
any vessel or aircraft shall apply also to the tackle, equipment and furnishings of such vessels or aircraft; and
(c)
any vehicle shall apply to all equipment thereof, and to any animal by which the same is drawn.
(5)
(Deleted by Act A781).