Section 77 — AKTA KASTAM (PINDAAN) 2019

(a)

dengan menggantikan subseksyen (1) dengan subseksyen yang berikut:

“ (1) For the purposes of this Act, any senior officer of customs shall at all times have access to any place or premises where—

(a)

any importer, exporter, manufacturer or person carries on his business; and

(b)

any person who has dealings with the importer, exporter, manufacturer or person referred to in paragraph (a) carries on his business.”;

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Undang-Undang Malaysia

Akta A1593

(b)

dalam subseksyen (2)—

(i)

dengan menggantikan perenggan (a) dengan perenggan yang berikut:

“(a) he may require the importer, exporter, manufacturer or person referred to in paragraph (1)(a), or any person who has dealings with such importer, exporter, manufacturer or person referred to in paragraph (1)(a), to produce any book, data, document or other record, or thing which is required to be kept under the provision of this Act, or which relate to any imported, exported or manufactured goods;”;

(ii)

dengan menggantikan perenggan (d) dengan perenggan yang berikut:

“(d) he may require—

(i)

the importer, exporter, manufacturer o r p e r s o n r e f e r r e d t o i n paragraph (1)(a);

(ii)

the person who has dealings with such importer, exporter, manufacturer or person referred to in paragraph (1)(a);

or

(iii)

any person employed by such importer, exporter, manufacturer or person referred to in paragraph (1)(a) or the first-mentioned person referred to in subparagraph (ii);

to answer questions truthfully relating to—

(A)

any book, data, document or other record, or thing;

Kastam (Pindaan)

(B)

any entry in any book, data, document or other record; or

(C)

any goods imported, exported or manufactured;”; dan

(iii)

dalam perenggan (f), dengan menggantikan perkataan

“the importer or the person who has dealings with such importer” dengan perkataan “the importer, exporter, manufacturer or person referred to in paragraph (1)(a), or any person who has dealings with such importer, exporter, manufacturer or person referred to in paragraph (1)(a)”;

(c)

dalam subseksyen (3), dengan menggantikan perkataan

“an importer carries on his business or where a person who has dealings with such importer” dengan perkataan

“the importer, exporter, manufacturer or person referred to in paragraph (1)(a) carries on his business, or where the person who has dealings with such importer, exporter, manufacturer or person referred to in paragraph (1)(a)”;

dan

(d)

dengan memasukkan selepas subseksyen (4) subseksyen yang berikut:

“ (5) Any person who refuses access to any place or premises to any senior officer of customs under subsection (1) shall be guilty of an offence and shall, on conviction, be liable to imprisonment for a term not exceeding five years or to a fine not exceeding one hundred thousand ringgit or to both.”.

Pindaan seksyen 107