Section 82

Any master or owner of any vessel, or any owner, consignor or consignee of any goods imported into or exported out of the port, who by any means whatsoever eludes or evades, or attempts to elude or evade, or neglects or omits to pay any of the rates leviable under this Act shall pay to the Commission, by way of damages in addition to the rates, a sum equal to the rates so eluded or evaded, or attempted to be eluded or evaded, or neglected or omitted to be paid, and shall also be guilty of an offence and shall, on conviction, be liable to a fine not exceeding *two thousand ringgit.

List of all goods imported or exported to be left at office of