Seksyen 5
Akta ibu dipinda dengan memasukkan selepas seksyen 119
of Akta Kastam (Pindaan) (No. 2) 2018
seksyen yang berikut:
“Court order 119a. (1) Where any person is found guilty of an offence under this Act, the court before which that person is found guilty shall order that person to pay to the Director General the amount of customs duty due and payable or penalty payable under this Act, if any, as certified by the Director
General and such customs duty or penalty shall be recoverable in the same manner as provided under section 283 of the
Criminal Procedure Code.
(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)
(3)
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