Malaysia legislation
Section 13
Section 13
The principal Act is amended by inserting after section 17a the following section:
“Payment by instalments 17b. (1) Where any amount is payable in accordance with subsection 17(1), the Director General may allow the amount to be paid by instalments, subject to such conditions, in such amounts and on such dates as he may determine.
(2)
If there is default in payment of any instalment under subsection (1) on its due date, the whole outstanding balance shall become due and payable on that date and shall, without any further notice being served on the person liable to pay the amount due, be subject to a surcharge equal to ten per cent of that outstanding balance and the surcharge shall be recoverable as if it was due and payable under this
Act.
(3)
Nothing in subsections (1) and (2) shall prejudice the exercise of the rights and powers under this section by the
Director General to seize or 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 subsections (1) and (2), or any outstanding balance thereof.”.
Substitution of section 18