CUSTOMS (AMENDMENT) ACT 2018

This Act comes into operation on a date to be appointed by the Minister by notification in the Gazette.

Amendment of section 2

by inserting after the definition of “computer” the following definition:

‘ “customs agent” means any person approved under section 90 to undertake any customs transactions on behalf of another person;’; and

CUSTOMS (AMENDMENT) ACT 2018

in the definition of “manufacture”, by substituting for paragraph (c) the following paragraph:

“(c) in the case of petroleum, any process of separation, purification, refining, conversion and blending;

and”.

Amendment of section 90

in the shoulder note, by substituting for the words

“Control of agents” the words “Customs agent”;

in subsection (1)—

by substituting for the words “an agent shall” the words “a customs agent”;

by inserting before the word “produce”

the word “shall”; and

by deleting the word “and” at the end of the paragraph;

in paragraph (c)—

by inserting before the word “give” the word “shall”;

Customs (Amendment)

by substituting for the word “clerks” the word “employees”; and

by substituting for the full stop the words

“; and”; and

an offence involving fraud or dishonesty;

by substituting for subsection (2) the following subsection:

“(2)  Subject to subsection (1), any application for approval to act as a customs agent shall be made in the form as determined by the Director General.”;

in subsection (3), by inserting after the words “sufficient knowledge” the words “and experience”;

by inserting after subsection (3) the following subsection:

“(3a)  The Director General may grant such approval for the application made under subsection (2) subject to such terms and conditions as he deems fit.”;

in subsection (4)—

by substituting for the words “A senior officer of customs may suspend or cancel any permission granted under this section, if the agent commits any breach” the words “The Director General may suspend or cancel any approval granted under subsection (3a) if the customs agent commits any breach”;

by deleting subsection (5);

in subsection (6)—

by substituting for the words “as agent when permission” the words “as customs agent when approval”;

by inserting after subsection (6) the following subsections:

“(6a)  The importer, exporter or manufacturer may appoint a customs agent to act on his behalf on matters relating to declaration and clearance of goods or entry or clearance of any vessel or aircraft under this Act.

For the purpose of subsection (6a), a person is presumed to act as a customs agent without being duly authorized if there is reasonable cause to believe that the proprietor or consignee is not in existence or the existence of the proprietor or consignee is unlawful.”;

Customs (Amendment)

in subsection (1)—

in paragraph (a), by substituting for the words

“a Chairman and a Deputy Chairman” the words

“a Chairman and not more than two Deputy

Chairmen”;

by inserting after subsection (2) the following subsection:

“(3)  The Minister shall determine the terms and conditions of the appointment of the Chairman, Deputy

Chairman and other members of the Tribunal.”.

Amendment of section 141e

For the purpose of resignation, a member of the

Tribunal appointed under paragraph 141c(1)(b) shall give three months’ notice in writing to the Minister.”.

New section 141fa

his death;

his resignation from office;

Customs (Amendment)

expiry of his term of appointment; or

revocation of his appointment by the Minister.

The Minister shall appoint any person in accordance with section 141c to replace the Chairman, Deputy Chairman or any other member during the vacancy in the office of the

Chairman, Deputy Chairman or the other member.

The exercise of the powers or the performance of the functions of the Tribunal is not affected only because of there being a vacancy in the membership of the Tribunal.”.

Substitution of section 141j

In every appeal proceedings, the Tribunal shall be presided by—

The decision of the Tribunal shall be determined in accordance with the opinion of the majority of the members of the panel.

Where a member of the panel under subsection (1), other than the person presiding over the proceedings referred to in subsection (2), dies or becomes incapable of exercising his functions as a member, the proceedings shall continue before, and decision shall be given by, the remaining members of the panel, and the panel shall, for the purposes of the proceedings, be deemed to be duly constituted notwithstanding the death or incapability of the member as aforesaid.

In the case where two members of the panel under subsection (1), other than the person presiding over the proceedings referred to in subsection (2), die or become incapable of exercising their functions as members, the proceedings shall be continued by the person presiding over the proceedings sitting alone.

In the case under subsection (4), the decision shall be determined in accordance with the opinion of the majority of the remaining members of the panel, and if there is no majority, the person presiding over the proceedings shall have a casting vote.

If the person presiding over the proceedings referred to in subsection (2) dies or becomes incapacitated, or is for any other reason unable to complete or dispose of the proceedings, the appeal shall be heard afresh, unless the parties agree that the presiding person be replaced—

Where the term of appointment of any member of the panel expires during the pendency of any proceedings in respect of an appeal, the term of his appointment shall be deemed to be extended until the final disposal of the appeal.

The Tribunal may sit in one or more sittings on such day and at such time and place as the Chairman may determine.”.

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Substitution of section 141k

the Chairman;

any of the Deputy Chairmen; or

any other member of the Tribunal as the Chairman may determine.”.

Amendment of section 141m

the Director General may be represented by any officer authorized by him; and

the appellant may conduct the appeal himself or be represented by any person duly authorized by him.”.

Amendment of section 141r

by renumbering the existing provision as subsection (1);

and

by inserting after subsection (1) as renumbered the following subsections:

“(2)  Notwithstanding subsection (1), where the

Tribunal is of the opinion that it would be in the interest of the public, the Tribunal may allow the publication of the facts of the appeal, decision of the appeal and reasons for the decision.

Notwithstanding subsection (2), the Tribunal shall not publish information the disclosure of which is prohibited or restricted by or under this Act or any other written law.”.

New section 141ta

by the appellant, if the Tribunal is satisfied that the appellant had conducted his case in a frivolous or vexatious manner; or

by any party to the appeal, if the Tribunal is satisfied that in all circumstances of the case it would be unjust and inequitable not to award the costs and expenses.”.

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Saving