Customs Order, 2006 · As enacted · Part VII · Manifests
52. Correction to be made on completion of discharge and liability of master
Official textFrom Attorney General's Chambers, unchanged
(1}
On completion of the discharge of cargo or within such further period as the proper officer of customs may allow, the master, owner or agent of the vessel shall furnish to the proper officer of customs a certified amendment to the manifest required by section 50 due to short shipment, short landing, over landing or any other cause.
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;
The Controller may refuse to accept any amendment made after the
Controller
"Controller" means the Controller of Customs and Excise appointed under subsection (1) of section 3, and includes the Deputy Controller of Customs and Excise;
Controller has been notified that an investigation into any offence under any written law has commenced in connection with goods to which the manifest relates.
goods
"goods" includes animals, birds, fish, plants and all kinds of movable property;
If any goods are not accounted for to the satisfaction of the proper officer of customs within 2 months of such amendment being furnished or within such further period as such officer may allow, the master, owner or agent of the vessel shall be liable to pay to such officer on demand a sum not exceeding
master
"master" means any person, except a pilot or harbour master, having for the time being control or charge of a vessel;
$1,000, and in addition, in the case of dutiable goods, the agent shall be liable to pay to such officer on demand the amount of duty leviable thereon or, when the correct duty cannot be assessed, an amount not exceeding $1,000.
If the person liable to the penalties laid down in subsection (3) refuses or fails to pay the penalties demanded of him, the Government may sue for and recover such penalties in a court of competent jurisdiction.
Terms defined in s 2
Controller
Defined · s 2"Controller" means the Controller of Customs and Excise appointed under subsection (1) of section 3, and includes the Deputy Controller of Customs and Excise;
goods
Defined · s 2"goods" includes animals, birds, fish, plants and all kinds of movable property;
master
Defined · s 2"master" means any person, except a pilot or harbour master, having for the time being control or charge of a vessel;
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;
vessel
Defined · s 2"vessel" includes any ship or boat or any other description of vessel used in navigation;
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