In force2020 Revised Edition

Contents

States of Malaya Customs Duties Collection Act 1958 · 2020 Revised Edition · Part 3 · Establishment of Collection Stations

11. Payment of customs duty, etc., short paid or erroneously refunded

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(1)

Whenever —

(a)

through inadvertence, error, collusion or misconstruction on the part of any Federal officer of customs, or through misstatement as to value, quantity or description by any person, or for any other reason, the whole or any part of any customs duty or other charges payable under this Act has not been paid; or

(b)

the whole or any part of such customs duty or other charges, after having been paid, has been, owing to any cause, erroneously refunded,the person liable to pay such customs duty or other charges or the person to whom such refund has erroneously been made, as the case may be, shall pay the deficiency or repay the amount paid to him in excess, on demand being made within 12 months from the date on which customs duty was payable or deficient customs duty was paid or the refund was made, as the case may be, and without prejudice to any other remedy for the recovery of the amount due, any dutiable goods belonging to that person which may be in any collection station may be detained until the customs duty or deficiency is paid or the refund is repaid, as the case may be.

(2)

When any goods have been detained in accordance with subsection (1), the Collector may after giving not less than 14 days’ notice in writing to the owner (if the name and address of the owner are known to him), or after giving not less than 14 days’ notice in the Gazette (if the name and address of the owner are not known to him) sell the goods.

(3)

The proceeds of the sale of any such goods shall be applied to the payment of the charges that have been occasioned by the sale and of the customs duty and other charges leviable in accordance with subsection (1), and the surplus, if any, shall be paid to the owner of such goods, and if the owner cannot be found within one month of the sale, the surplus shall be paid to the general revenue of Malaysia.

(4)

If at the sale of any such goods no sufficient bid is forthcoming to satisfy the customs duty and charges which are due in respect of the goods, the goods shall be forfeited to the government of Malaysia and shall be disposed of in such manner as the Collector may direct.

Terms defined in s 2

collection station
Defined · s 2
“collection station” means a station or other place established by the President under section 8;
Open s 2
Collector
Defined · s 2
“Collector” means any officer appointed by the President to be the Collector of Federal Customs Duties under section 3(1);
Open s 2
customs duty
Defined · s 2
“customs duty” means any import duty, export duty, surtax or cess imposed by or under the Customs Act 1967 (M. 235 (1980)) of Malaysia or any other written law in force in Malaysia and includes any royalty payable in lieu of an export duty under any written law or a contract, lease or agreement to which the government of Malaysia or of any State within Malaysia is a party or to which such government has consented;
Open s 2
dutiable goods
Defined · s 2
“dutiable goods” means all goods which are subject to the payment of customs duty on import into or export from Malaysia and on which such duty has not yet been paid;
Open s 2
Federal officer of customs
Defined · s 2
“Federal officer of customs” means —(a)any Collector;(b)any Federal Superintendent of Customs and Excise; and(c)any Federal Customs Officer;
Open s 2
goods
Defined · s 2
“goods” includes animals, birds, fish, plants and all kinds of movable property;
Open s 2
other charges
Defined · s 2
“other charges” includes warehouse rent, weighing fees, handling charges and overtime fees, and any other moneys payable under the provisions of this Act or any regulations made thereunder, except customs duty;
Open s 2
value
Defined · s 2
“value”, in relation to goods declared for import, means the price which an importer would give at the time of declaration for import for the goods on a purchase in the open market if the goods were delivered to him at the place of payment of customs duty and if freight, insurance, commission and all other costs, charges and expenses (except any customs duty) incidental to the purchase and delivery at such place had been paid.
Open s 2