Departure Levy Act 2019 · Updated to 30 Dec 2023 · Part IX · Trial and Proceedings
51. Compounding of offences
Feedback & supportThe Minister may, with the approval of the Public
Minister
“Minister” means the Minister charged with the responsibility for finance;
Prosecutor, make regulations prescribing—
any offence under this Act or any regulations made under this Act as an offence which may be compounded;
the criteria for compounding such offence; and
the method and procedure for compounding such offence.
Any senior officer of customs may, with the consent in writing of the Public Prosecutor, at any time before a charge is being instituted, compound any offence prescribed as an offence which may be compounded by making a written offer to the person reasonably suspected of having committed the offence to compound the offence upon payment to the Director General of a sum of money not exceeding fifty per centum of the amount of the maximum fine to which the person would have been liable to if he had been convicted of the offence, within such time as may be specified in the written offer.
senior officer of customs
“senior officer of customs” means any officer of customs as defined in subsection 2(1) of the Customs Act 1967;
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 where the amount specified in the offer is not paid within the time specified in the offer or such extended time 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.
Director General
“Director General” means the Director General of Customs and Excise, appointed under subsection 3(1) of the Customs Act 1967;
Where an offence has been compounded under subsection (2), no prosecution shall be instituted in respect of the offence against the person to whom the offer to compound was made, and any document or thing seized in connection with the offence may be released by the
person
“person” includes an individual, a company, limited liability partnership, firm, society and every other juridical person; Departure Levy 9
Director General, subject to such terms as the Director General thinks fit.
All sums of monies received by the Director General under this section shall be paid into and form part of the Consolidated Fund.
36 Laws of Malaysia ACT 813