AKTA KASTAM (PINDAAN) (NO. 2) 2018

Akta ini mula berkuat kuasa pada tarikh yang ditetapkan oleh Menteri melalui pemberitahuan dalam Warta dan Menteri boleh menetapkan tarikh yang berlainan bagi permulaan kuat kuasa peruntukan yang berlainan Akta ini.

Pindaan seksyen 2

For the purpose of subsection (1), the court has civil jurisdiction to the extent of the amount of the customs duty due and payable, and the order is enforceable in all respects as a final judgment of the court in favour of the Director

General.

Kastam (Pindaan) (No. 2)

Where any person found not guilty of an offence under this Act has paid the amount of customs duty due and payable or penalty payable pursuant to section 145a in respect of the offence charged, the court may order the amount so paid to be refunded to such person where no notice of appeal is filed.”.

Pindaan seksyen 133

dengan menggantikan perenggan (c) dengan perenggan yang berikut:

“(c) counterfeits or causes to be counterfeited or falsifies or causes to be falsified any document which is or may be required under this Act or used in the transaction of any business or matter relating to customs, or uses or causes to be used or in any way assists in the use of such counterfeited or falsified document;”;

dengan menggantikan perkataan “shall, on conviction”

dengan perkataan “shall be guilty of an offence and shall, on conviction”; dan

dengan menggantikan perkataan “five years” dengan perkataan “seven years”.

Pindaan seksyen 134

dalam nota bahu, dengan menggantikan perkataan “Penalty for various smuggling offences” dengan perkataan

“Penalty relating to smuggling offences, evasion of duty, fraud, etc.”;

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Akta A1580

dalam subperenggan (1)(i)—

dengan menggantikan subsubperenggan (aa) dengan subsubperenggan yang berikut:

“(aa) be liable for the first offence to a fine of not less than ten times the amount of the customs duty or fifty thousand ringgit, whichever is the greater amount, and of not more than twenty times the amount of the customs duty or five hundred thousand ringgit, whichever is the greater amount, or to imprisonment for a term not exceeding five years or to both; and”; dan

dalam proviso kepada subperenggan (1)(ii), dengan memotong perkataan “and” di hujung proviso itu;

dalam subperenggan (1)(iii)—

dengan memasukkan selepas perkataan “in the case of prohibited goods” perkataan “other than cigarettes containing tobacco and intoxicating liquor”;

Kastam (Pindaan) (No. 2)

dengan memasukkan selepas proviso kepada subperenggan (1)(iii) subperenggan yang berikut:

“(iv) in the case of cigarettes containing tobacco or intoxicating liquor included in a class of goods appearing in an order made under subsection 11(1)—

(aa) be liable for the first offence to a fine of not less than ten times the amount of the customs duty or one hundred

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Akta A1580

thousand ringgit, whichever is the greater amount, and of not more than twenty times the amount of the customs duty or five hundred thousand ringgit, whichever is the greater amount, or to imprisonment for a term of not less than six months and not more than five years or to both; and

(bb) be liable for a second offence or any subsequent offence to a fine of not less than twenty times the amount of the customs duty or two hundred thousand ringgit, whichever is the greater amount, and of not more than forty times the amount of the customs duty or one million ringgit, whichever is the greater amount, or to imprisonment for a term of not less than six months and not more than five years or to both; and

in the case of cigarettes containing tobacco or intoxicating liquor which are prohibited goods—

(aa) be liable for the first offence to a fine of not less than ten times the value of the goods or one hundred thousand ringgit, whichever is the greater amount, and of not more than twenty times the value of the goods or five hundred thousand ringgit, whichever is the greater amount, or to imprisonment for a term of not less than six months and not more than five years or to both; and

Kastam (Pindaan) (No. 2)

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(bb) be liable for a second offence or any subsequent offence to a fine of not less than twenty times the value of the goods or two hundred thousand ringgit, whichever is the greater amount, and of not more than forty times the value of the goods or one million ringgit, whichever is the greater amount, or to imprisonment for a term of not less than six months and not more than five years or to both.”.

Pindaan seksyen 136

dalam perenggan (a), dengan menggantikan perkataan

“assaults or obstructs” dengan perkataan “assaults, obstructs, hinders, threatens or molests”;

dalam perenggan (b), dengan memasukkan selepas perkataan

“any goods which have been duly seized” perkataan “or any person who has been detained”;

dalam subperenggan (i), dengan menggantikan perkataan

“three years or to a fine not exceeding ten thousand ringgit” dengan perkataan “five years or to a fine not exceeding five hundred thousand ringgit”; dan

dalam subperenggan (ii), dengan menggantikan perkataan

“five years or to a fine not exceeding twenty thousand ringgit” dengan perkataan “seven years or to a fine not exceeding one million ringgit”.

Pindaan seksyen 137