Section 55 — AKTA EKSAIS 1976

(a)

temporarily return the goods to the owner thereof or to the person from whose possession, custody or control they were seized, or to such person as a senior officer of excise may consider entitled thereto, subject to such terms and conditions as such officer may impose, and subject, in any case, to sufficient security being furnished to the satisfaction of such officer that the goods shall be surrendered to him on demand being made by him and that the said terms and conditions, if any, shall be complied with; or

(b)

return the goods to the owner thereof or to the person from whose possession, custody or control they were seized, or to such person as a senior officer of excise may consider entitled thereto, with liberty for the person to whom the goods are so returned to dispose of the same, such return being subject to such terms and conditions as a senior officer of excise may impose and security being furnished to the satisfaction of such officer in an amount not less than an amount which, in the opinion of such officer, represents—

(i)

for dutiable or unexcisable goods, their value on the date on which the goods are so returned;

(ia) for goods other than goods mentioned in subparagraph (i) their open market value;

(ii)

the excise duty payable in respect thereof, if any; and

(iii)

any tax payable in respect thereof under any written law, if any, for the payment of the amount so secured to the Director

General in the event of the court making an order for the forfeiture of such amount under subsection 66(3) or 67(4), or in the event of such amount being forfeited under section 69, as the case may be; or

(c)

sell or destroy the goods, as appropriate in the circumstances, where they are a living creature or where, in the opinion of a senior officer of excise, they are of a perishable or dangerous

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nature or likely to speedily deteriorate in quality or value, and where they are so sold, he shall hold the proceeds of sale to abide the result of any prosecution or claim, or a forfeiture under section 69, as the case may be.

(2)

Any person who—

(a)

fails to surrender on demand to a senior officer of excise the goods temporarily returned to him under paragraph (1)(a); or

(b)

fails to comply with or contravenes any of the terms or conditions imposed under paragraph (1)(a) or (b), 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 such imprisonment and fine.

(3)

The criminal liability of any person under subsection (2) shall be in addition to any other liability that the said person or any other person may incur under the terms and conditions relating to the return of the goods under paragraph (1)(a) or (b).

(4)

The provisions of subsection (2) shall not apply to such person, if any, who is the guarantor or surety of the person to whom the goods are returned under paragraph (1)(a) or (b).

(5)

The Minister may, from time to time, either generally or in any particular case or class of cases, give such directions to the Director

General as he may deem necessary or expedient with regard to the exercise of the powers conferred on a senior officer of excise under subsection (1).

(6)

No person shall be entitled to maintain any action on account of any act done or any decision taken by or on behalf of the Minister or by or on behalf of a senior officer of excise under this section, and no court shall have any jurisdiction to entertain any such action.

86 Laws of Malaysia ACT 176

Production of a certificate of an analyst, or a senior officer of excise, or a person authorized by the Minister