Customs Act 1967 s 135

Text recovered by OCR from a scanned copy — section numbers and wording may be wrong. Check the official PDF on lom.agc.gov.my before citing.

s 135 Penalty for various smuggling offences

(1) Whoever— (a) is concerned in importing or exporting any uncustomed goods or any prohibited goods contrary to such prohibition whether such uncustomed or prohibited goods be shipped, unshipped, delivered or not; (b) ships, unships, delivers or assists or is concerned in the shipping, unshipping or delivery of any uncustomed goods or any prohibited goods contrary to such prohibition; (c) illegally removes or withdraws or in any way assists or is concerned in the illegal removal or withdrawal of any goods from any customs control; (d) knowingly harbours, keeps, conceals, or is in possession of, or permits, suffers, causes or procures to be harboured, kept or concealed, any uncustomed or prohibited goods; (e) is in any way knowingly concerned in conveying, removing, depositing or dealing with any dutiable, uncustomed or prohibited goods with intent to defraud the Government of any duties thereon, or to evade any of the provisions of this Act or to evade any prohibition applicable to such goods; (f) being a passenger or other person, is found to have in his baggage or upon his person or otherwise in his possession, after having denied that he has any dutiable or prohibited goods in his baggage or upon his person or otherwise in his possession, any dutiable or prohibited goods; or (g) is in any way knowingly concerned in any fraudulent evasion or attempt at fraudulent evasion of any customs duty, or in evasion or attempt at evasion of any prohibition of import or export; shall be guilty of an offence and shall, on conviction— (i) in the case of goods included in a class of goods appearing in an order made under subsection 11(1)— (aa) be liable for the first offence to a fine of not less than ten times the amount of the customs duty or fifty thousand ringgit, whichever is the lesser amount, and of not more than twenty times the amount of the customs duty or one hundred thousand ringgit, whichever is the greater amount, or to imprisonment for a term not exceeding three years or to both; and (bb) be liable for a second or any subsequent offence to a fine of not less than ten times the amount of the customs duty or one hundred thousand ringgit, whichever is the lesser amount, and of not more than forty times the amount of the customs duty or five hundred thousand ringgit, whichever is the greater amount, or to imprisonment for a term not exceeding five years or to both: Provided that where the amount of the customs duty cannot be ascertained, the penalty may amount to a fine not exceeding five hundred thousand ringgit or to imprisonment for a term not exceeding five years or to both; (ii) in the case of uncustomed goods, such goods not being dutiable or prohibited, be liable to a fine not exceeding twice the value of the goods or ten thousand ringgit whichever is the greater amount: Provided that where the value cannot be ascertained the penalty may amount to a fine not exceeding ten thousand ringgit; and (iii) in the case of prohibited goods— (aa) be liable for the first offence to a fine of not less than ten times the value of the goods or fifty thousand ringgit, whichever is the lesser amount, and of not more than twenty times the value of the goods or one hundred thousand ringgit, whichever is the greater amount, or to imprisonment for a term not exceeding three years or to both; and (bb) be liable for a second or any subsequent offence to a fine of not less than ten times the value of the goods or one hundred thousand ringgit, whichever is the lesser amount, and of not more than forty times the value of the goods or five hundred thousand ringgit, whichever is the greater amount, or to imprisonment for a term not exceeding five years or to both. Provided that where the value of the goods cannot be ascertained, the penalty may amount to a fine not exceeding five hundred thousand ringgit or to imprisonment for a term not exceeding five years or to both. (2) In any prosecution under this section or section 139 any dutiable, uncustomed or prohibited goods shall be deemed to be dutiable, uncustomed or prohibited goods, as the case may be, to the knowledge of the defendant unless the contrary be proved by such defendant. *NOTE—This provision come into force on 06-07-2001. For the previous punishment––see Finance Act 1983 [Act 293]. *NOTE—Previously “one thousand ringgit”–see Customs (Amendment) Act 2001 [Act A1109]. **NOTE—Previously “ten thousand ringgit”–see Customs (Amendment) Act 2001 [Act A1109]. ***NOTE—Previously “ten times the value of the goods or ten thousand ringgit”–see Customs (Amendment) Act 2001 [Act A1109]. †NOTE—Added by Customs (Amendment) Act 2001 [Act A1109]. ††NOTE—Previously “ten thousand ringgit”–see Customs (Amendment) Act 2001 [Act A1109].

Malay text (authoritative)

(1) Barangsiapa— (a) yang terlibat mengeksport apa-apa berkastam larangan berlawanan dengan sesuatu larangan menyeludup. sama ada barang-barang tak berkastam atau diturunkan dari kapal, dihantarserah atau (b) mengapalkan, menurunkan dari kapal, menghantarserah atau membantu atau terlibat dalam mengapalkan, menurunkan dari kapal [Bah. XIV, S. 135] atau menghantarserahkan apa-apa barangbarang tak berkastam atau apa-apa barangbarang larangan berlawanan dèngan sesuatu larangan; mengeluarkan daripada kawalan kastam dengan menyalahı -undang-undang; (d) dengan disedarinya melindungi, menyimpan, menyembunyi, mempunyai milikannya, atau membenarkan, membiarkan, menyebabkan atau mendapatkan dilindungi, disimpan atau disembunyi, apaapa barang-barang tak berkastam atau barang (e) yang dalam apa-apa cara dengan disedarinya terlibat dalam mengangkut, memindah, mendeposit atau berurusan dengan apa-apa barang berduti, tak berkastam atau larangan dengan niat memfraud Kerajaan terhadap apa-apa duti ke atasnya, atau mengelak daripada mana-mana peruntukan Akta ini atau mengelak daripada apa-apa larangan yang terpakai bagi barang-barang itu; (f) selaku seorang penumpang atau orang lain, yang didapati mempunyai dalam bagasinya atau pada dirinya atau selainnya dalam milikannya, apa-apa barang-barang berduti atau larangan, selepas menafikan bahawa dia mempunyai apa-apa barang-barang berdut atau larangan dalam bagasinya atau pada dirinya atau selainnya dalam milikannya; atau (g) yang dalam apa-apa cara dengan disedarinya terlibat dalam apa-apa pengelakan fraudan atau cuba mengelak dengan fraudan apa-apa duti kastam, atau dalam pengelakan atau percubaan mengelakkan apa-apa larangar import atau eksport; [Bah. XIV, S. 135] adalah melakukan suatu kesalahan dan, apabila disabitkan— (i) dalam hal barang-barang yang tanpnt rioa pulis ái gn na htamn atau kali kemudiannya didenda tidak kurang daripada sepuluh kali ganda duti kastam atau sepuluh ribu ringgit, yang mana satu amaun yang lebih kecil, Dengan syarat bahawa jika amaun duti kastam itu tidak dapat ditentukan penalti boleh terjumlah melebihi sepuluh ribu ringgit; (ii) dalam hal tak berkastam, barang-barang itu bukan yang berduti atau dilarang, boleh didenda tidak melebihi dua kali ganda nilai barang-barang itu atau satu ribu ringgit yang mana satu amaun yang lebih besar: Dengan syarat bahawa jika nilai itu tidak dapat ditentukan penalti boleh terjumlah kepada denda tidak melebihi satu ribu ringgit; dan [Bah. XIV, S. 135-136] (iii) dalam hal barang-barang larangan boleh didenda tidak kurang daripada sepuluh kali ganda nilai barang-barang itú atau sepuluh ribu ringgit, yang mana satu amaun yang lebıh kecil dan tidak lebih daripada sepuluh kali ganda nilai barang-barang ifu atau sepuluh ribu ringgit yang nama satu amaun yang lebih besar: Dengan syarat bahawa jika nilai itu tidak ditentukan penalti boleh terjumlah kepada denda tidak melebihi sepuluh ribu ringgit. (2) Dalam mana-mana pendakwaan di bawah seksyen ini atau seksyen 139, apa-apa barang-barang berduti, tak berkastam atau larangan hendaklah disifatkan sebagai barang-barang berdutı, tak berkastam atau larangan, mengikut mana-mana yang berkenaan, dengan disedari oleh defendan melainkan jika dibuktikan sebaliknya oleh defendan itu. Penalti kerana menyerang menghalang pegawai mermne dasbaraarang-

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Text as at 1 January 2006 (LOM reprint); amendments made after that date may not be incorporated.

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).

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