Malaysia legislation
Section 131
Seksyen 131
(a)
any offence under this Act or its subsidiary legislation as an offence which may be compounded;
(b)
criteria for compounding such offence; and
(c)
method and procedure for compounding such offence.
(2)
Any senior officer of customs may, with the written consent of the Public Prosecutor, compound any offence committed by any person under this Act and prescribed to be a compoundable offence by making a written offer to the person suspected to have committed the offence to compound the offence upon payment to the Director General of an amount of money not exceeding fifty per centum of the amount of the maximum fine for that offence within the period specified in the offer.
(3)
An offer under subsection (2) may be made at any time after the offence has been committed but before any prosecution for it has been instituted, and if the amount specified in the offer is not paid within the period specified in the offer or within any extended period as the Director
General may grant, prosecution for the offence may be instituted at any time after that against the person to whom the offer was made.
(4)
Where an offence has been compounded under subsection (2), no prosecution shall after that be instituted in respect of the offence against the person to whom the offer to compound was made.
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(5)
Subject to subsections (6) and (7), upon the payment of such sum of money as specified under subsection (1), any goods seized and the amount secured under paragraph 115(1)(a) or (b) or the amount realized by sale under paragraph 115(1)(c) shall be released and no further proceedings shall be taken against such goods.
(6)
If dutiable goods are seized under this Act, such goods or the amount secured under paragraph 115(1)(a) or (b) or the amount realized by sale under paragraph 115(1)(c), as the case may be, shall be forfeited unless the customs duties payable is paid within thirty days from the date of payment of such amount of money.
(7)
If prohibited goods are seized under this Act, such goods or the amount secured under paragraph 115(1)(a)
or (b) or the amount realized by sale under paragraph 115(1)(c), as the case may be, shall be forfeited.
(8)
Notwithstanding subsection (7), where the prohibition on the goods is conditional upon a licence being issued, a senior officer of customs may release such goods if a licence is issued by any relevant authority and produced to the senior officer of customs within thirty days from the date such amount of money is paid.”.
Seksyen baharu 131a 104.
Akta ibu dipinda dengan memasukkan selepas seksyen 131
seksyen yang berikut:
“Cost of holding goods, document or thing seized 131a. Where any goods, document or thing seized under this
Act is held in the custody of the officer of customs pending completion of any proceedings in respect of an offence under this Act, the cost of holding such goods, document or thing in custody shall, in the event of any person found guilty of an offence, be a debt due to the Government by such person and shall be recoverable accordingly.”.
Kastam (Pindaan)
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Seksyen baharu 132a 105.
Akta ibu dipinda dengan memasukkan selepas seksyen 132
seksyen yang berikut:
“Order to pay cost of damage to Government property 132a. If any person is convicted of an offence under this
Act or any regulation made thereunder, and it appears to the court before which he is convicted that the commission of such offence has caused damage to any Government property, the court may, in addition to any punishment specified for the offence, order the person so convicted to pay the
Director General the costs and expenses incurred in repairing or replacing the property and any other cost and expenses incurred in connection with the damage to the property.”.
Pindaan seksyen 133 106.
Perenggan 133(1)(g) Akta ibu dipinda dengan memasukkan selepas perkataan “of goods” perkataan “imported or”.
Pindaan seksyen 135 107.
Subseksyen 135(1) Akta ibu dipinda—
(a)
dalam subsubperenggan (iv)(bb), dengan menggantikan perkataan “five years” dengan perkataan “seven years”;
dan
(b)
dalam subsubperenggan (v)(bb), dengan menggantikan perkataan “five years” dengan perkataan “seven years”.
Seksyen baharu 135a, 135b dan 135c 108.
Akta ibu dipinda dengan memasukkan selepas seksyen 135
seksyen yang berikut:
“Penalty for offences relating to data stored in computer 135a. (1) Any person who, without the authority of the
Director General—
(a)
destroys, damages, erases or alters or manipulates the data stored in, or used in connection with, a computer;
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(b)
introduces into, or records or stores in, a computer by any means data for the purpose of—
(i)
destroying, damaging, erasing, altering or manipulating other data stored in that computer; or
(ii)
interfering with, interrupting or obstructing the lawful use of that computer, or the data stored in that computer; or
(c)
otherwise uses a computer, the purpose or effect of which is to reduce, avoid or evade any liability to customs duty imposed or which would otherwise have been imposed by the Act, or to defeat any provision of the Act, shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding one hundred thousand ringgit or to imprisonment for a term not exceeding five years or to both.
(2)
In this section, “data” includes any computer program or part of a computer program.
Penalty for offence relating to claims for drawback 135b. Any person who obtains, or does anything which causes any other person to obtain, any amount by way of drawback of any customs duty in respect of any goods which is not lawfully payable or allowable in respect thereof, or which is higher than the amount so payable or allowable shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding three times the amount of such duty or five hundred thousand ringgit, whichever is the greater, or to imprisonment for a term not exceeding seven years or to both.
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Penalty for offence relating to claims for refund 135c. Any person who obtains, or does anything which causes any other person to obtain, the refund of any money under section 16 of any amount in excess of the amount properly so refundable shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding three times the amount refunded in excess of the amount properly so refundable or five hundred thousand ringgit, whichever is the greater, or to imprisonment for a term not exceeding seven years or to both.”.
Pindaan seksyen 137 109.
Subseksyen 137(1) Akta ibu dipinda—
(a)
dalam perenggan (a), dengan memotong perkataan “vessel or aircraft or other means of”; dan
(b)
dalam perenggan (c), dengan memotong perkataan “vessel, aircraft or”.
Pindaan seksyen 142 110.
Seksyen 142 Akta ibu dipinda—
(a)
dengan memasukkan selepas perenggan (4) perenggan yang berikut:
“ (4a) to regulate the landing and loading of goods under section 33;”;
(b)
dengan memasukkan selepas perenggan (9) perenggan yang berikut:
“ (9a) to regulate any matter relating to port clearance;”;
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(c)
dalam perenggan (13), dengan memasukkan selepas perkataan “customs and licensed warehouses” perkataan
“, warehouses or other places approved by the Director
General or petroleum supply bases,”;
(d)
dalam perenggan (15), dengan memotong perkataan
“, other than warehouse licenses”;
(e)
dalam perenggan (19), dengan memasukkan selepas perkataan “to regulate the manner” perkataan “and to provide the conditions”;
(f)
dengan memasukkan selepas perenggan (19a) perenggan yang berikut:
“ (19b) to regulate any matter relating to manifest;”;
(g)
dengan memotong perenggan (25);
(h)
dalam perenggan (26), dengan memasukkan selepas perkataan
“the offences which may be compounded” perkataan
“, the criteria for compounding the compoundable offence”; dan
(i)
dengan memasukkan selepas perenggan (35e) perenggan yang berikut:
“ (35f) to regulate any matter relating to the origin of goods including—
(i)
to prescribe the criteria for authorization or appointment of the authorized body or the issuing authority, as the case may be;
(ii)
to prescribe the procedures and conditions relating to the issuance of a preferential or non-preferential certification of origin or declaration of origin;
(iii)
to prescribe the criteria for importers, producers or exporters registered under section 99e;
Kastam (Pindaan)
(iv)
to prescribe the goods or type of goods entitled to preferential tariff treatment;
(v)
to prescribe the rules of origin of goods for preferential or non-preferential tariff treatment;
and
(vi)
generally to give effect to the provisions of
Part Xa;
(35g)
to regulate the operation of the petroleum supply base and any matter relating to it;”.
Pindaan seksyen 143 111.
Seksyen 143 Akta ibu dipinda—
(a)
dalam subseksyen (4), dengan menggantikan perkataan “subsection 128(3)” dengan perkataan
“subsection 128(3a)”; dan
(b)
dalam subseksyen (5), dengan menggantikan perkataan
“subsection 128(3)” dengan perkataan “subsection 128(3a)”.
Pindaan seksyen 145a 112.
Seksyen 145a Akta ibu dipinda dengan menggantikan perkataan “customs duty, penalty or surcharge” dengan perkataan
“customs duty, surcharge, penalty, fee or other money”.
Seksyen baharu 145b 113.
Akta ibu dipinda dengan memasukkan selepas seksyen 145a seksyen yang berikut:
“Protection against suit and legal proceedings 145b. No action, suit, prosecution or other proceeding shall lie or be brought, instituted or maintained in any court against—
(a)
any officer of customs;
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(b)
any police officer having the powers of a senior officer of customs or officer of customs under section 8;
(c)
any person employed under section 10; and
(d)
the authorized body and issuing authority, for or in respect of any act, neglect or default done or committed by him or it in good faith or any omission omitted by him or it in good faith in such capacity.”.
Pindaan seksyen 154 114.
Seksyen 154 Akta ibu dipinda dalam takrif “principal customs area”, dengan menggantikan perkataan “and Tioman”
dengan perkataan “, Tioman and Pangkor”.
Pindaan seksyen 156 115.
Seksyen 156 Akta ibu dipinda dalam proviso, dengan memotong perkataan “as if Labuan were a place outside Malaysia”.
Pindaan seksyen 163 116.
Seksyen 163 Akta ibu dipinda dalam proviso, dengan menggantikan perkataan “customs licensed or approved warehouse”
dengan perkataan “customs or licensed warehouse, or warehouse or other place approved by the Director General”.
Pindaan seksyen 163a 117.
Seksyen 163a Akta ibu dipinda dalam takrif “principal customs area”, dengan menggantikan perkataan “and Tioman”
dengan perkataan “, Tioman and Pangkor”.
Kastam (Pindaan)
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Pindaan seksyen 163c 118.
Seksyen 163c Akta ibu dipinda—
(a)
dengan menggantikan perkataan “, 87 and 87a thereof”
dengan perkataan “and 87 and paragraph 87a(1)(b)”; dan
(b)
dengan menggantikan perkataan “vehicles transporting such goods as if Langkawi were a place outside Malaysia”
dengan perkataan “vehicles, vessels and aircrafts transporting such goods”.
Pindaan seksyen 163d 119.
Seksyen 163d Akta ibu dipinda dengan menggantikan perkataan “vessel or aircraft” di mana-mana jua terdapat dengan perkataan “vehicle, vessel or aircraft”.
Pindaan seksyen 163j 120.
Seksyen 163j Akta ibu dipinda dalam takrif “principal customs area”, dengan menggantikan perkataan “and Tioman”
dengan perkataan “, Tioman and Pangkor”.
Pindaan seksyen 163l 121.
Seksyen 163l Akta ibu dipinda—
(a)
dengan menggantikan perkataan “, 87 and 87a thereof”
dengan perkataan “and 87 and paragraph 87a(1)(b)”;
dan
(b)
dengan memotong perkataan “as if Tioman were a place outside Malaysia”.
Pindaan seksyen 163m 122.
Seksyen 163m dipinda dengan menggantikan perkataan
“vessel or aircraft” di mana-mana jua terdapat dengan perkataan
“vehicle, vessel or aircraft”.
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Bahagian baharu XIXd 123.
Akta ibu dipinda dengan memasukkan selepas