Customs Offence, 4th Edition

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Customs Offence, 4th Edition By Dr Andrew Chew Peng Hui


Dr Andrew CHEW Peng Hui

Publication Date 2021
ISBN 9789670498065
Publisher Sweet & Maxwell


 Customs legislation regulates the movement of commodities over Malaysia's border and via legal landing locations. Customs duty imposition and collection, as well as duty exemption, are governed by a complex set of customs laws and decrees. Non-compliance with and evasion of numerous customs laws and directives comprise a variety of offences that are punishable by fines, imprisonment, and the seizure and forfeiture of the items involved.

This book lays forth the legislation on customs offences in a straightforward manner. It goes over the several presumptions set forth in the Customs Act of 1967, which both the prosecution and the defence should be aware of. Following a review of the foundations, the book's major section delves into the different offences and punishments set out under the Act. Numerous references to case law and legislative provisions complement the insightful analysis and debate. The legislation on attempts, abetments, and conspiracy is also discussed. A company's criminal culpability, as well as that of its servants and agents, is taken into account.

The book is completed with chapters devoted to the penalties for customs violations. On the sentencing factors for fines and imprisonment, as well as the administration of the punishments of seizure and forfeiture of commodities, clear and informative discussion is provided.

This updated version of Customs Offenses takes into account the various changes that have occurred in the more than a decade since the last edition was published. It provides an updated version of the Customs Regulations from 1977 for readers' convenience.


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