Excise Order, 2006 · As enacted · Part VII
49. 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 excise may allow, the master, owner or agent of the vessel shall furnish to the proper officer of excise a certified amendment to the manifest required by section 47 due to short shipment, short landing, over landing or any other cause.
proper officer of excise
"proper officer of excise" means any officer of excise acting in the fulfilment of his duties under this Order, whether such duties are assigned to him specially or generally, or expressly or by implication;
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 of the Customs Order, 2006, 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 excise 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.
Pilot, owner or agent of arriving aircraft to furnish inward manifest.
pilot
"pilot" means any person having or taking command or charge of an aircraft; 697 14th. MARCH, 2006 11Ports Department warehouse 11 means a warehouse of the Ports Department controlled and managed by the Director of Ports under the Ports Act; ~~preferential tariffn means the tariff of the different rates of duty imposed by order of the Minister, with the approval of His Majesty the Sultan and Yang Di-Pertuan, under subsection [2) of section 9;
Terms defined in s 2
aircraft
Defined · s 2"aircraft" includes any kind of craft which may be used for the conveyance of passengers or goods by air;
Controller
Defined · s 2"Controller" means the Controller of Customs and Excise appointed under subsection (1) of section 3 of the Customs Order, 2006, 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;
pilot
Defined · s 2"pilot" means any person having or taking command or charge of an aircraft; 697 14th. MARCH, 2006 11Ports Department warehouse 11 means a warehouse of the Ports Department controlled and managed by the Director of Ports under the Ports Act; ~~preferential tariffn means the tariff of the different rates of duty imposed by order of the Minister, with the approval of His Majesty the Sultan and Yang Di-Pertuan, under subsection [2) of section 9;
proper officer of excise
Defined · s 2"proper officer of excise" means any officer of excise acting in the fulfilment of his duties under this Order, whether such duties are assigned to him specially or generally, or expressly or by implication;
vessel
Defined · s 2"vessel" includes any ship or boat or any other description of vessel used in navigation;
Part VIII
Manufacture
Part IX
Storage of Dutiable Goods
Part X
Sale of Intoxicating Liquors
Part XI
Part C
Part XII
Drawback
Part XIII
Part XIV
Search, Seizure and Arrest
Part XV
Provisions as to Trial and Proceedings
Part XVI
Offences and Penalties
Part XVII