Section 5
Amendment of section 54
of Excise (Amendment) Act 2020
Section 54 of the principal Act is amended by inserting after subsection (3) the following subsections:
“(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.”.