Section 44

If any vessel hovers within territorial waters and on examination is found not to be carrying any of the goods referred to in subsection (1), such vessel shall be presumed, until the contrary is proved, to be hovering for the purpose of receiving dutiable goods upon which export duty has not been paid or prohibited goods exported contrary to a prohibition and the master and every member of the crew of such vessel shall be guilty of an offence against this Act.

The master of any vessel found without lawful excuse in territorial waters without a clearance for a customs port in Malaysia, or carrying cargo or passengers or both without a proper manifest of such, or found to have passed the customs port named in the papers of such vessel without having made entry and declared at such port, *shall be guilty of an offence and shall, on conviction, be liable to a fine not

*NOTE—Previously “shall be liable on conviction before a Magistrate of the First Class to a fine of two thousand ringgit and to imprisonment for a term of twelve months”–see section 26 of the Customs

(Amendment) Act 2019 [Act A1593].

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exceeding one hundred thousand ringgit or to imprisonment for a term not exceeding five years or to both.

Goods unaccounted for to be deemed uncustomed