Malaysia legislation
Section 11
Section 11
Section 17 of the principal Act is amended—
(a)
in subsection (1)—
(i)
in paragraph (a), by substituting for the words
“any customs duties or other moneys” the words
“any customs duty, surcharge, penalty, fee or other money”;
(ii)
in paragraph (b), by substituting for the words
“such customs duties or other moneys,” the words “any customs duty, surcharge, penalty, fee or other money,”;
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(iii)
by substituting for the words “such customs duties or other moneys” the words “such customs duty, surcharge, penalty, fee or other money”;
(iv)
by substituting for the words “three years from the date on which customs duty was payable or deficient customs duty was paid” the words
“six years from the date on which customs duty, surcharge, penalty, fee or other money was payable or deficient customs duty, surcharge, penalty, fee or other money was paid”; and
(v)
by substituting for the words “until such customs duty” the words “until such customs duty, surcharge, penalty, fee or other money”;
(b)
by deleting subsection (2); and
(c)
by inserting after subsection (2) the following subsections:
“ (3) Nothing in subsection (1) shall prejudice the exercise of the rights and powers under this section by the Director General to seize or, subject to subsection (4), sell any goods under customs control belonging to the person liable to pay such customs duty, surcharge, penalty, fee or other money for the recovery of the amount payable under subsection (1)
or (7), or any outstanding balance thereof.
(4)
If the customs duty, surcharge, penalty, fee or other money or the deficient customs duty, surcharge, penalty, fee or other money, or the refund to be repaid remain unpaid, as the case may be, the Director General may sell such goods seized under subsection (3)—
(a)
after giving not less than thirty days’ notice in writing from the date of seizure to the person or his agent if the name and address of such owner or agent is known to the Director General; or
(b)
after giving not less than thirty days’ notice in the Gazette if the name and address of such owner or his agent is not known to the
Director General.
Customs (Amendment)
(5)
The proceeds of sale of any goods under subsection (4) shall be applied to the payment of—
(a)
the customs duty, surcharge, penalty, fee or other money; or
(b)
the recovery of any amount or charges which may be due in respect of selling off such goods, and the surplus, if any, shall be paid to the person liable to pay the amount due under subsection (1) and if such person cannot be found within one month of the sale, such surplus shall be paid into the Consolidated Fund.
(6)
If at the sale of any goods under subsection (4)
no sufficient bid is forthcoming to defray the customs duty, surcharge, penalty, fee or other money or the deficient customs duty, surcharge, penalty, fee or other money payable or the refund erroneously paid, as the case may be, the goods shall be forfeited to the
Government and shall be disposed of in such manner as the Director General may direct.
(7)
Nothing in subsection (1) shall prevent the
Director General from making a demand at any time after six years whenever any payment of customs duty, surcharge, penalty, fee or other money is not paid or short paid due to any form of fraud or default committed by or on behalf of any person.”.
Amendment of section 17a