Section 14
New section 145a
of Customs (Amendment) (No. 2) Act 2018
Amendment ActIn forceProvision 14 of 14
Section 14
The principal Act is amended by inserting after section 145
the following section:
“Customs duty, etc., to be payable notwithstanding any proceedings, etc.
Quoted provision
Section 145a
The institution of proceedings or the imposition of a penalty, fine or term of imprisonment under this Act, or the compounding of an offence under section 131, shall not relieve any person from the liability to pay for customs duty, penalty or surcharge under this Act.”.
Customs (Amendment) (No. 2)
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KUALA LUMPUR