Author: Andrew Chew Peng Hui
The control of goods being moved across the border of Malaysia and passing through the legal landing places is governed by customs law. The imposition and collection of customs duties as well as the exemption from duties are subject to a detailed regime of customs regulations and orders.
The non-compliance with and the evasion of the various customs regulations and orders constitute various offences which are subject to penalties which include fine, imprisonment as well as the seizure and forfeiture of the goods involved. This book gives a clear exposition of the law on customs offences. It discusses the many presumptions that are provided for in the Customs Act 1967 which both prosecution and defence need to know well. Following a coverage of the fundamentals, the central part of the book provides extensive discussion of the various offences and penalties set out in the Act.
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