In force2020 Revised Edition

Contents

States of Malaya Customs Duties Collection Act 1958 · 2020 Revised Edition · Part 6 · Miscellaneous Provisions

26. Lien over goods deposited

(1)

When any goods have been deposited in a collection station for a period exceeding 4 days reckoned from the date of deposit, the Collector may remove them to such place as he may in his discretion think fit and the Collector shall have a lien on the goods for any expenses incurred.

(2)

If any goods are not cleared —

(a)

from a collection station; or

(b)

from any place to which the Collector has removed them in accordance with subsection (1),within a period of one month reckoned from the date of deposit of the goods, 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 any customs duty and other charges which may be due in respect of the goods or any other goods deposited in a collection station by or on behalf of the consignor of the goods, and the surplus, if any, shall be paid to the owner of the goods, and if the owner cannot be found within one month of the sale, the surplus shall be paid into the general revenue of Malaysia.

(4)

If at the sale of any such goods no sufficient bid is forthcoming to defray 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.