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 55 Correction to be made on completion of discharge
(1) On completion of the discharge of cargo or within two months of such discharge or within such further period as the proper officer of customs may allow, the master or agent of the vessel shall present to the proper officer of customs a certified statement in duplicate of the outturn of such cargo and shall enumerate therein any alteration in the manifest due to short shipment, short landing, over landing or any other cause.
Liability of master or agent in respect of goods not satisfactorily accounted for
(2) If any goods entered in the manifest of any vessel are not accounted for to the satisfaction of the proper officer of customs 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 to such officer on demand the amount of customs duty leviable thereon or, when the correct duty cannot be assessed, an amount not exceeding **two thousand ringgit.
(3) If the person liable to the penalties laid down in subsection (2) refuses or fails to pay the penalties demanded of him any senior officer of customs may sue for and recover such penalties in a court of a Magistrate of the First Class.
Malay text (authoritative)
(1) Apabila selesai pemunggahan kargo atau Pembetulan dalam masa dua bulan selepas pemunggahan itu atau hendaklah dalava rempam yalaniak, ya yada dtau egen vescleth pauea hendaklah menyerahkan kepada pegawai kastam yang hak suatu pernyataan yang diperakui dalam pendua mengenai jumlah kargo menyenaraikan dalam pernyataan itu apa-apa perubahan dalam manifes kerana dikapalkan dengan kurang, didaratkan dengan kurang, didaratkan dengan berlebihan atau apa-apa sebab lain. dalam masa dua bulan dari tarikh yang boleh dilevi ke atasnya atau, apabila duti yang betul tidak dapat ditaksir, suatu amaun yang tidak melebihi dua ribu ringgit.
(3) Jika orang yang bertanggungan terhadap penalti p 44a yang diperuntukkan dalam subseksyen (2) enggan atau gagal membayar penalti yang dituntut daripadanya mana-mana pegawai kanan kastam boleh mendakwa
[Bah. VII, S. 55-58] bagi dan mendapatkan penalti itu di suatu mahkaman Majistret Kelas Satu. Pilot atau ejen pesawat kastam yang hak di pejabat kastam suatu manifes masuk yang betul mengenai pesawat udara itu dalam Bahasa Kebangsaan atau dalam Bahasa Inggeris yang isinya mengikut borang yang ditetapkan, diperakui oleh pilot atau ejen itu, bersamasalinan penduanya, yang dikonsainkan ke lapangan terbang itu dan pegawai kastam yang hak itu boleh, menurut budi bicaranya, menghendaki sebagai tambahan, suatu manites yang lengkap mengenai keseluruhan kargc pesawat udara itu dan suatu senarai lengkap storan di dalam pesawat udara itu.
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).
