AKTA KASTAM (PINDAAN) 2018

Akta ini mula berkuat kuasa pada tarikh yang ditetapkan oleh Menteri melalui pemberitahuan dalam Warta.

Pindaan seksyen 2

dengan memasukkan selepas takrif “computer” takrif yang berikut:

‘ “customs agent” means any person approved under section 90 to undertake any customs transactions on behalf of another person;’; dan

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Akta A1571

AKTA KASTAM (PINDAAN) 2018

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Akta A1571

dalam takrif “manufacture”, dengan menggantikan perenggan (c) dengan perenggan yang berikut:

“(c) in the case of petroleum, any process of separation, purification, refining, conversion and blending;

and”.

Pindaan seksyen 90

dalam nota bahu, dengan menggantikan perkataan

“Control of agents” dengan perkataan “Customs agent”;

dalam subseksyen (1)—

dengan menggantikan perkataan “an agent shall”

dengan perkataan “a customs agent”;

dengan memasukkan sebelum perkataan

“produce” perkataan “shall”; dan

dengan memotong perkataan “and”

di hujung perenggan itu;

dalam perenggan (c)—

dengan memasukkan sebelum perkataan

“give” perkataan “shall”;

Kastam (Pindaan)

dengan menggantikan perkataan “clerks”

dengan perkataan “employees”; dan

dengan menggantikan noktah dengan perkataan “; and”; dan

an offence involving fraud or dishonesty;

dengan menggantikan subseksyen (2) dengan subseksyen yang berikut:

“ (2)  Subject to subsection (1), any application for approval to act as a customs agent shall be made in the form as determined by the Director General.”;

dalam subseksyen (3), dengan memasukkan selepas perkataan

“sufficient knowledge” perkataan “and experience”;

dengan memasukkan selepas subseksyen (3) subseksyen yang berikut:

“(3a)  The Director General may grant such approval for the application made under subsection (2) subject to such terms and conditions as he deems fit.”;

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Akta A1571

dalam subseksyen (4)—

dengan menggantikan perkataan “A senior officer of customs may suspend or cancel any permission granted under this section, if the agent commits any breach” dengan perkataan “The Director

General may suspend or cancel any approval granted under subsection (3a) if the customs agent commits any breach”;

dengan memotong subseksyen (5);

dalam subseksyen (6)—

dengan menggantikan perkataan “as agent when permission” dengan perkataan “as customs agent when approval”;

dengan memasukkan selepas subseksyen (6) subseksyen yang berikut:

“(6a)  The importer, exporter or manufacturer may appoint a customs agent to act on his behalf on matters relating to declaration and clearance of goods or entry or clearance of any vessel or aircraft under this Act.

Kastam (Pindaan)

For the purpose of subsection (6a), a person is presumed to act as a customs agent without being duly authorized if there is reasonable cause to believe that the proprietor or consignee is not in existence or the existence of the proprietor or consignee is unlawful.”;

dalam subseksyen (1)—

dalam perenggan (a), dengan menggantikan perkataan “a Chairman and a Deputy Chairman”

dengan perkataan “a Chairman and not more than two Deputy Chairmen”;

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dengan memasukkan selepas subseksyen (2) subseksyen yang berikut:

“(3)  The Minister shall determine the terms and conditions of the appointment of the Chairman, Deputy

Chairman and other members of the Tribunal.”.

Pindaan seksyen 141e

For the purpose of resignation, a member of the

Tribunal appointed under paragraph 141c(1)(b) shall give three months’ notice in writing to the Minister.”.

Kastam (Pindaan)

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Seksyen baharu 141fa

his death;

his resignation from office;

expiry of his term of appointment; or

revocation of his appointment by the Minister.

The Minister shall appoint any person in accordance with section 141c to replace the Chairman, Deputy Chairman or any other member during the vacancy in the office of the

Chairman, Deputy Chairman or the other member.

The exercise of the powers or the performance of the functions of the Tribunal is not affected only because of there being a vacancy in the membership of the Tribunal.”.

Penggantian seksyen 141j

In every appeal proceedings, the Tribunal shall be presided by—

The decision of the Tribunal shall be determined in accordance with the opinion of the majority of the members of the panel.

Where a member of the panel under subsection (1), other than the person presiding over the proceedings referred to in subsection (2), dies or becomes incapable of exercising his functions as a member, the proceedings shall continue before, and decision shall be given by, the remaining members of the panel, and the panel shall, for the purposes of the proceedings, be deemed to be duly constituted notwithstanding the death or incapability of the member as aforesaid.

In the case where two members of the panel under subsection (1), other than the person presiding over the proceedings referred to in subsection (2), die or become incapable of exercising their functions as members, the proceedings shall be continued by the person presiding over the proceedings sitting alone.

In the case under subsection (4), the decision shall be determined in accordance with the opinion of the majority of the remaining members of the panel, and if there is no majority, the person presiding over the proceedings shall have a casting vote.

If the person presiding over the proceedings referred to in subsection (2) dies or becomes incapacitated, or is for any other reason unable to complete or dispose of the proceedings, the appeal shall be heard afresh, unless the parties agree that the presiding person be replaced—

Where the term of appointment of any member of the panel expires during the pendency of any proceedings in respect of an appeal, the term of his appointment shall be deemed to be extended until the final disposal of the appeal.

The Tribunal may sit in one or more sittings on such day and at such time and place as the Chairman may determine.”.

Penggantian seksyen 141k

the Chairman;

any of the Deputy Chairmen; or

any other member of the Tribunal as the Chairman may determine.”.

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Pindaan seksyen 141m

the Director General may be represented by any officer authorized by him; and

the appellant may conduct the appeal himself or be represented by any person duly authorized by him.”.

Pindaan seksyen 141r

dengan menomborkan semula peruntukan yang sedia ada sebagai subseksyen (1); dan

dengan memasukkan selepas subseksyen (1) yang dinomborkan semula subseksyen yang berikut:

“(2)  Notwithstanding subsection (1), where the

Tribunal is of the opinion that it would be in the interest of the public, the Tribunal may allow the publication of the facts of the appeal, decision of the appeal and reasons for the decision.

Kastam (Pindaan)

Notwithstanding subsection (2), the Tribunal shall not publish information the disclosure of which is prohibited or restricted by or under this Act or any other written law.”.

Seksyen baharu 141ta

by the appellant, if the Tribunal is satisfied that the appellant had conducted his case in a frivolous or vexatious manner; or

by any party to the appeal, if the Tribunal is satisfied that in all circumstances of the case it would be unjust and inequitable not to award the costs and expenses.”.

Kecualian