Service of notices, etc.
(1) Every notice, direction or any other document required by this Act or the regulations made under this Act to be served on any person may be served—
(a) personally upon the person;
(b) by sending it to the person by registered post; or
(c) by electronic service.
(2) The notice, direction or other document sent by registered post to a person shall be deemed to have been served on that person at the time at which it would have been delivered to that person in the ordinary course of the post if the notice, direction or other document was addressed—
(a) in the case of a company, limited liability partnership, firm, society or other body of persons—
(i) to its registered office;
(ii) to its last-known address; or
(iii) to any person authorized by it to accept service of process; and
(b) in the case of an individual, to his last known address.
(3) Where a person has given his consent for a notice to be served on him through the electronic service, the notice shall be deemed to have been served at the time when the electronic notice is transmitted to his account through the electronic service.
Use of electronic service
(1) Notwithstanding any other provision of this Act and subject to regulations made under this Act, the Director General may provide an electronic service to any registered user for—
(a) the filing or furnishing of any application, return or any other document; and
(b) the service of any notice, direction, order, permit or any other document.
(2) Where an electronic notice is made and transmitted to the Director General, the Director General shall not be liable for any loss or damage suffered by the registered user by reason of any error or omission of whatever nature or however arising appearing in any electronic notice obtained by the registered user under the electronic service if the error or omission was made in good faith and in the ordinary course of the discharge of the duties of the Director General or occurred or arose as a result of any defect or breakdown in the electronic service or in the equipment used for the provision of the electronic service.
(3) Any electronic notice made and transmitted by the registered user shall be deemed to have been filed, furnished or served at the time the electronic notice is received by the Director General.
(4) For the purposes of this section, “registered user” means any person who is authorized in writing by the Director General to gain access to and use the electronic service.
Authentication of notices, etc.
(1) Subject to subsection (2), every notice or any other document served for the purposes of this Act by the Director General or an officer authorized by him shall be sufficiently authenticated if the name and office of the Director General is printed, stamped or otherwise written thereon.
(2) Where this Act provides for a notice or any other document to be under the hand of any officer of customs, the notice or the other document shall be signed in manuscript by the officer of customs.
(3) A notice or any other document served for the purposes of this Act and purporting to be signed in manuscript by the Director General or an officer authorized by him shall be presumed, until the contrary is proved, to have been so signed.
Transaction of business on behalf of registered person
Any person who transact on behalf of any registered person on any matters in relation to this Act shall—
(a) produce a letter of authorization from the registered person whom the person represents; and
(b) where any prescribed form is required to be submitted for the purposes of the matters being transacted, submit the form that has been signed by the registered person, except where otherwise allowed by a senior officer of customs.
Application for review
(1) Any person may apply to the Director General within thirty days from the date the person has been notified of any decision made by an officer of customs for the review of the decision.
(2) Where an application has been made under subsection (1), the Director General shall make the review and notify the decision of the review to the person, where practicable, within sixty days from the date the application.
(3) No review may be made in any matter relating to compound.
(4) An application under subsection (1) shall be made in the prescribed form and manner.
Liquidator of registered person to give notice of winding up, and set aside departure levy
(1) Where a resolution is passed and becomes effective, or an order is made for the winding up of company which is a registered person, the liquidator of the company shall—
(a) give notice of the winding up of the company to the Director General within fourteen days after the resolution is effective or order is made;
(b) before disposing of any of the assets of the company, set aside such sum out of the assets as appears to the Director General to be sufficient to provide for any departure levy that is or will thereafter become due and payable in respect of the company; and
(c) pay the departure levy referred to in paragraph (b).
(2) A liquidator of any company referred to in subsection (1) who fails to give notice to the Director General within the time specified in paragraph (1)(a) or fails to provide for payment of the departure levy as required under paragraph (1)(c) shall be personally liable for any departure levy that is or will become due and payable as aforesaid.
(3) Any liquidator who fails to comply with subsection (1) shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding one hundred thousand ringgit or to imprisonment for a term not exceeding one year or to both.
(4) Where two or more persons are appointed as liquidators or are required by law to carry out the winding up of the company referred to in subsection (1), the obligations and liabilities attaching to a liquidator under this section shall attach to all such persons jointly and severally, subject to a right of contribution between themselves as in cases of contract.
Appointment of receiver to be notified to the Director General
(1) Where a receiver of the property of a registered person is appointed, the receiver shall give notice of his appointment to the Director General within fourteen days after the appointment being made, and shall before disposing of any of the assets of
that registered person set aside such sum out of the assets as appears to the Director General to be sufficient to provide for any departure levy that is or will thereafter become due and payable by that registered person before the appointment of the receiver, and shall pay such departure levy.
(2) Any person appointed as receiver who fails to give notice to the Director General within the time specified in subsection (1) or fails to provide for payment of the departure levy as required by that subsection shall be personally liable for any departure levy that is or will become due and payable as aforesaid.
(3) Any receiver who fails to comply with subsection (1) shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding one hundred thousand ringgit or imprisonment for a term not exceeding one year or to both.
(4) Where two or more persons are appointed as receivers, the obligations and liabilities attaching to a receiver under this section shall attach to all such persons jointly and severally, subject to a right of contribution between themselves as in cases of contract.
Power to make regulations
(1) The Minister may make regulations as may be necessary or expedient for the purposes of carrying into effect the provisions of this Act.
(2) Without prejudice to the generality of subsection (1), the Minister may prescribe—
(a) all matters relating to registration of registered person;
(b) all matters relating to furnishing returns;
(c) all matters relating to payment of departure levy;
(d) all matters relating to refund and remission of departure levy or penalty;
(e) all matters relating to electronic service;
(f) all matters relating to offices for the administration of the departure levy;
(g) all forms to be prescribed for the purposes of this Act; or
(h) any other matters required by this Act to be prescribed.
(3) Any regulations made under this section may prescribe an act or omission in contravention of the regulation to be an offence and may prescribe penalties of a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding one years or both for such offence.
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).
