States of Malaya Customs Duties Collection Act 1958 s 19
s 19 Forfeiture of postal articles containing undeclared dutiable goods
19.—(1) Any postal article consigned to Malaysia found upon examination to contain dutiable goods, that postal article not having affixed thereto a true declaration of such goods, shall be liable to forfeiture by order of the Collector.
(2) A Federal Superintendent of Customs and Excise may compound the offence by accepting from the addressee or consignor of any postal article liable to forfeiture under subsection (1) a sum not exceeding $500 and shall thereupon release that article on payment of the customs duty due thereon.
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