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Section 32

Section 55 of the principal Act is amended—

of Customs (Amendment) Act 2019

Amendment ActIn forceProvision 32 of 103
Section 32

(a)

in subsection (1)—

(i)

by substituting for the words “two months” the words “one month”; and

(ii)

by deleting the words “in duplicate”;

(b)

by inserting after subsection (1) the following subsection:

“ (1a)  The proper officer of customs may refuse to accept any alteration made in the manifest after being notified that investigation into any offence under any written law has commenced in connection with the goods to which the manifest relates.”;

(c)

in subsection (2)—

(i)

by substituting for the words “two months” the words “one month”;

(ii)

by substituting for the words “five hundred ringgit”

the words “five thousand ringgit”; and

(iii)

by substituting for the words “two thousand ringgit” the words “ten thousand ringgit”; and

(d)

by inserting after subsection (3) the following subsection:

“ (4)  For the purpose of this section, “agent of the vessel” includes a freight forwarder.”.