s 41B Records of imported goods
(1) Every person who has possession of documents and records pertaining to valuation of goods imported shall preserve for a period of six years following the importation of the goods all records that relate to the purchase of, importation of, cost of, value of, payment for and disposal of the goods. (2) Any person who contravenes subsection (1) commits an offence and— (a) where the value of the goods can be ascertained, shall be liable to a fine of not less than two times and not more than ten times the value of the goods; or (b) where the value of the goods cannot be ascertained, shall be liable to fine of not less than one hundred thousand ringgit and not more than five hundred thousand ringgit. Stationmaster to produce railway invoices and waybills 41 C. The stationmaster at the place of import of goods by rail and at the customs section to which dutiable goods are consigned shall on demand produce to the proper officer the railway invoice or waybill, as the case may be, in respect in such goods.