s 27
(1) Where any movable property has been seized under this Act, a senior officer of customs may, at his discretion— (a) temporarily return the movable property to the owner or to the person from whose possession, custody or control it was seized, or to such person as the senior officer of customs may consider entitled thereto, subject to such terms and conditions as may be imposed and, in any case, subject to sufficient security being furnished to the satisfaction of the senior officer of customs that the movable property shall be surrendered to a senior officer of customs on demand and that the said terms and conditions, if any, shall be complied with; OI (b) return the movable property to the owner or to the person from whose possession, custody or control it was seized, or to such person as the senior officer of customs may consider entitled thereto, with liberty for the person to whom the movable property is so returned to dispose of the same, such return being subject to security being furnished to the satisfaction of the senior officer of customs in an amount not less than an amount which, in the opinion of the senior officer of customs, represents- (i) the open market value of such property on the date on which it is so returned; ii)the customs duty payablein respect thereof; and (iii) any tax payable in respect thereof under any written law, for the payment of the amount so secured to the Director-General in the event of the court making an order for the forfeiture of such amount under section 39g or [Pt. IV, S. 27] (c) sell or destroy the movable property, as appropriate in the circumstances, where it is a living creature or where, in the opinion of the senior officer of customs, it is of a perishable or dangerous nature or lkely to speedily deteriorate in quality or value, and where it is so sold, he shall hold the proceeds of sale <pending the result of any prosecution or claim -and in relation to such proceeds of sale to abide by the outcome of such prosecution of elaim: (2) Any person who- (a) fails to surrender on demand to a senior officer of customs the movable property temporarily returned to him under paragraph (a) of subsection (1); or (b) fails to comply with or contravenes any of the terms or conditions imposed under paragraph (a) of subsection (1), shall be guilty of an offence and' shall, on conviction, be liable to imprisonment for a term not exceeding three years or to a fine not exceeding ten thousand ringgit or to both. (3) The criminal liability of any person under subsection (2) shall be in addition to any other liability that the said person or any other person may incur under the terms and conditions relating to the return of the movable property under paragraph (a) of subsection (1). (4) The provisions of subsection (2) shall not apply to such person, if any, who is the guarantor or surety of the person to whom the property is returned under paragraph (a) of subsection (1). (5) The Minister may, from time to time, either generally or in any particular case or class of cases, give such direction to the Director-General as he may deem _Suts. AA1113 Kaлuaber. AA 1113 Powers of arrest. [Pt. IV, S. 27-29] necessary or expedient with regard to the exercise of the powers conferred on a senior officer of customs under subsection (1). (6) No person shall be entitled to maintain any action on account of any act done or any decision taken by or on behalf of the Minister or by or on behalf of a senior officer of customs under this section, and no court shall have any jurisdiction to entertain any such action. 28."Any officer of customs may arrest in a free zone without warrant- (a) any person found committing or attempting to commit, or employing or aiding any person to commit, or abetting the commission of an offence against this Act or any regulations made thereunder; (b) any person whom he may reasonably suspect to have in his possession any goods liable to seizure under the Customs Act 1967, the Excise Act 1976, the Sales Tax Aet 1972, the Service Tax Act 1975, or this Act or any regulations made thereunder; or (c) any person against whom a reasonable suspicion exists that he had committed an Bfcnce At not th th s0n rax Act 12, the Service Tax Act 1975, or this Act or any regulations made thereunder, and may search, or cause to be searched, any person so arrested: another Sals. AA1113 195.AA1I13 Provisions relating to arrest without warrant.