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 17 Payment of duty, etc., short paid or erroneously refunded
(1) Whenever—
(a) through inadvertence, error, or for any other reason, misconstruction on the part of any officer of customs, or through unintentional misstatement as to value, quantity or description by any person, or for any other reason, the whole or any part of any customs duties or other moneys payable under this Act have not been paid; or
(b) the whole or any part of such customs duties or other moneys, after having been paid, have been, owing to any cause, erroneously refunded,
the person liable to pay such customs duties or other moneys or the person to whom such refund has erroneously been made, as the case may be, shall pay the deficiency or repay the amount paid to him in excess, on demand being made within three years from the date on which customs duty was payable or deficient customs duty was paid or the refund was made, as the case may be, and
without prejudice to any other remedy for the recovery of the amount due, any goods belonging to such person which may be in customs control may be detained until such customs duty or deficiency be paid or the refund be repaid, as the case may be.
(2) Where any amount is payable in accordance with subsection (1) the Director General may allow the amount to be paid by instalments in such amounts and on such dates as he may determine.
Malay text (authoritative)
(1) Apabila-
(a) kerana tak sengaja, tersilap, atau kerana apa- dibayar apa sebab lain, salah tafsir bagi pihak mana- deaak cukup mana pegawai kastam, tentang nilai, kuantiti atau perihal oleh mana- in ska mana orang, atau kerana apa-apa sebab lain, keseluruhan atau mana-mana bahagian apaapa duti kastam atau wang lain yang kena dibayar di bawah Akta ini telah tidak dibayar;
[Bah. III, S. 17-18]
(b) keseluruhan atau mana-mana bahagian duti kastam atau wang lain itu, selepas telah dibayar, telah, kerana apa-apa sebab, dibayar balik dengan silap, Sespan cemponeg stia an sitlh ur sasam kemd (Mas. Akta A783.] siaam aingeo dii kam se juml laruamga mana-mana yang berkenaan.
(2) Jika apa-apa amaun kena dibayar mengikut subseksyen (1) Ketua Pengarah boleh membenarkan amaun itu dibayar secara ansuran mengikut amaun dar pada tarikh yang ditetapkannya.
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).
