Customs Order, 2006 · As enacted · Part XIV
Section 138
Official textFrom Attorney General's Chambers, unchanged
Any person who-
{a}
makes, orally or in writing, or signs any declaration, certificate or other document required by this Order which is untrue or incorrect in any particular;
{b)
makes, orally or in writing, or signs any declaration or document, made for consideration of any officer of customs on any application presented to him, which is untrue or incorrect in any particular, or which is incomplete by omitting material particular therefrom;
officer of customs
"officer of customs" means- (a) the Controller; (b) any Deputy Controller, Assistant Controller, Senior Superintendent, Superintendent, Deputy Superintendent or Assistant Superintendent of Customs and Excise appointed under section 3; and (c) the persons authorised by section 5 to exercise the powers of senior officers of customs or of officers of customs and any person appointed by His Majesty the Sultan and Yang Di-Pertuan to act as an officer of customs;
{c)
counterfeits or falsifies, or uses, when counterfeited or falsified, any document which is or may be required by this Order, or any document used in the connection of any business or matter relating to customs;
fraudulently alters any document, or counterfeits the seal, signature~ initials or other mark of, or used by, any officer of customs for the verification of any such document or for the security of any goods or any other purpose in the conduct of business relating to customs;
being required by this Order to make a declaration of dutiable goods imported, exported or transhipped~ fails to make such declaration as required; or
fails or refuses to produce to a proper officer of customs any document required to be produced under section 93, shall be guilty of an offence and liable on conviction to a fine not exceeding
$40,000 or the equivalent of the amount of customs duty payable, whichever is the greater, imprisonment for a term not exceeding one year or both.
When any such declaration, whether orally or written, or any such certificate or other document as is referred to in paragraphs (a), (b) and (c) of subsection (1) has been proved to be untrue, incorrect~ counterfeited or falsified in whole or in part, it shall be no defence to allege -
that such declaration, certificate or other document was made or used inadvertently or without criminal or fraudulent intent, or that the person signing the same was not aware of, or did not understand the contents of, such document; or
where any declaration was made or recorded in the Malay or English languages by interpretation from any other language, that such declaration was misinterpreted or not fully interpreted by any interpreter provided by the declarant.
When a failure to make a declaration referred to in paragraph (e) of subsection (1) has been proved, it shall be no defence to allege that the failure was inadvertent or without criminal or fraudulent intent or that it was not known that such a declaration was required to be made.
Penalty on refusing to answer questions or on giving false information or false document.
Terms defined in s 2
customs duty
Defined · s 2"customs duty" means any import duty, export duty, surtax, surcharge or cess imposed by or under this Order;
goods
Defined · s 2"goods" includes animals, birds, fish, plants and all kinds of movable property;
officer of customs
Defined · s 2"officer of customs" means- (a) the Controller; (b) any Deputy Controller, Assistant Controller, Senior Superintendent, Superintendent, Deputy Superintendent or Assistant Superintendent of Customs and Excise appointed under section 3; and (c) the persons authorised by section 5 to exercise the powers of senior officers of customs or of officers of customs and any person appointed by His Majesty the Sultan and Yang Di-Pertuan to act as an officer of customs;