This legislation has been repealed. Do not cite it as law in force.
s 115 Forfeiture and release of goods liable to seizure
(1) All goods liable to seizure under this Act shall be liable to forfeiture and all forfeited goods shall be disposed of in accordance with the direction of the Director General and any revenue collected is to be paid into the Federal Consolidated Fund.
(2) Notwithstanding subsection (1), the Director General or any senior officer of goods and services tax may, where he deems fit, at any time direct any goods liable to seizure under this Act to be released to the person from whose possession, custody or control the goods was seized.
Malay text (authoritative)
Pelucuthakan dan pelepasan barang yang boleh disita
(1) Semua barang yang boleh disita di bawah Akta ini adalah boleh dilucuthakkan dan semua barang yang dilucuthakkan hendaklah dilupuskan mengikut arahan Ketua Pengarah dan apa-apa hasil yang dikutip hendaklah dibayar ke dalam Kumpulan Wang Disatukan Persekutuan.
(2) Walau apa pun subseksyen (1), Ketua Pengarah atau mana-mana pegawai kanan cukai barang dan perkhidmatan boleh, jika difikirkannya patut, pada bila-bila masa mengarahkan apa-apa barang yang boleh disita di bawah Akta ini supaya dilepaskan kepada orang yang daripada milikan, jagaan atau kawalannya barang itu telah disita.
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).
