Excise (Amendment) Act 2018

This Act comes into operation on a date to be appointed by the Minister by notification in the Gazette and the Minister may appoint different dates for the coming into operation of different provisions of this Act.

For the purpose of subsection (1), the court has civil jurisdiction to the extent of the amount of the excise 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.

Where any person is found not guilty of an offence under this Act has paid the amount of excise duty due and payable or penalty payable pursuant to section 82a 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.”.

Amendment of section 71

by substituting for paragraph (c) the following paragraph:

“(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 excise, or uses or causes to be used or in any way assists in the use of such counterfeited or falsified document;”;

by substituting for the words “shall, on conviction”

the words “shall be guilty of an offence and shall, on conviction”; and

by substituting for the words “five years” the words

“seven years”.

by substituting for subparagraph (i) the following subparagraph:

“(i) in the case of locally manufactured goods other than cigarettes containing tobacco and intoxicating liquor—

for the first offence, to a fine of not less than ten times the amount of the excise duty or fifty thousand ringgit, whichever is the greater amount, and of not more than twenty times the amount of the excise 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

for a second offence or any subsequent offence, to a fine of not less than twenty times the amount of the excise duty or one hundred thousand ringgit, whichever is the greater amount, and of not more than forty times the amount of the excise duty or one million ringgit, whichever is the greater amount, or to imprisonment for a term not exceeding seven years or to both:

Provided that when no excise duty is involved or the amount of the excise duty cannot be ascertained, the penalty may amount to a fine not exceeding five hundred thousand ringgit or to imprisonment for a term not exceeding five years or to both;”;

by substituting for subparagraph (ii) the following subparagraph:

“(ii) in the case of imported goods other than cigarettes containing tobacco and intoxicating liquor—

for the first offence, to a fine of not less than ten times the amount of the excise duty or fifty thousand ringgit, whichever is the greater amount, and of not more than twenty times the amount of the excise 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

for a second offence or any subsequent offence, to a fine of not less than twenty times the amount of the excise duty or one hundred thousand ringgit, whichever is the greater amount, and of not more than forty times the amount of the excise duty or one million ringgit, whichever is the greater amount, or to imprisonment for a term not exceeding seven years or to both:

Provided that where the amount of the excise duty cannot be ascertained, the penalty may amount to a fine not exceeding five hundred thousand ringgit or to imprisonment for a term not exceeding five years or to both;”; and

by inserting after the proviso to subparagraph (ii)

the following subparagraphs:

“(iii) in the case of locally manufactured cigarettes or intoxicating liquor—

for the first offence, to a fine of not less than ten times the amount of the excise duty or one hundred thousand ringgit, whichever is the greater amount, and of not more than twenty times the amount of

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the excise 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

for a second offence or any subsequent offence, to a fine of not less than twenty times the amount of the excise duty or two hundred thousand ringgit, whichever is the greater amount, and of not more than forty times the amount of the excise 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

for the first offence, to a fine of not less than ten times the amount of the excise duty or one hundred thousand ringgit, whichever is the greater amount, and of not more than twenty times the amount of the excise 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

for a second offence or any subsequent offence, to a fine of not less than twenty times the amount of the excise duty or two hundred thousand ringgit, whichever is the greater amount, and of not more than forty times the amount of the excise 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.”.

in paragraph (a), by substituting for the words “assaults or obstructs” the words “assaults, obstructs, hinders, threatens or molests”;

in paragraph (b), by inserting after the words “anything which has been duly seized” the words “or any person who has been detained”;

in subparagraph (i), by substituting for the words “a term not exceeding three years or to a fine not exceeding ten thousand ringgit or to both such imprisonment and fine” the words “a term not exceeding five years or to a fine not exceeding five hundred thousand ringgit or to both”; and

in subparagraph (ii), by substituting for the words “a term not exceeding five years or to a fine not exceeding twenty thousand ringgit” the words “a term not exceeding seven years or to a fine not exceeding one million ringgit”.