s 41D Goods not accounted for in manifest
(1) If any goods entered in the manifest of any vessel, as required under the Customs Act 1967, are not accounted for to the satisfaction of the proper officer within two months of the presentation of such statement or within such further period as such officer may allow, the master or the agent of the vessel shall be liable to pay to such officer on demand a sum not exceeding five hundred ringgit and, in addition, in the case of dutiable goods, the agent shall be liable to pay such officer on demand the amount of excise duty leviable on such goods or, when the correct duty cannot be assessed, an amount not exceeding two thousand ringgit. (2) If the person liable to the penalties in subsection (1) refuses or fails to pay the penalties demanded from him, any senior officer of excise may sue for and recover such penalties in a court of a Magistrate of the First Class.