Departure Levy Act 2019 · Updated to 30 Dec 2023 · Part V · Records, Returns, Assessment and Recovery
29. Recovery of departure levy, etc., as civil debt
Feedback & supportWithout prejudice to any other remedy and notwithstanding any decision of the officer of customs, any departure levy due and payable or penalty payable by the registered person under this Act may be recovered as a civil debt due to the Government.
officer of customs
“officer of customs” means any officer of customs as defined in subsection 2(1) of the Customs Act 1967 and includes any person appointed and employed under subsection 4(4);
In any proceedings to recover the departure levy or penalty if any, under subsection (1), the production of a certificate signed by the
Director General giving the name and address of the registered person and the amount of the departure levy due and payable or penalty payable, if any, shall be sufficient evidence of the amount as due and payable or payable by him and shall be sufficient authority for the court to give judgment for that amount.
Director General
“Director General” means the Director General of Customs and Excise, appointed under subsection 3(1) of the Customs Act 1967;
Any penalty imposed under this Act shall, for the purposes of this Act and the Limitation Act 1953 [Act 254], the Limitation
Ordinance of Sabah [Sabah Cap. 72] or the Limitation Ordinance of
Sarawak [Sarawak Cap. 49], as the case may be, be recoverable as if it were penalty payable under this Act and accordingly subsection 6(4)
of the Limitation Act 1953, section 3 of the Limitation Ordinance of
Sabah or section 3 of the Limitation Ordinance of Sarawak, as the case may be, shall not apply to that penalty.