Section 14

If any goods, on which customs duty has not been paid by reason of an exemption granted under section 12 or under any other written law, cease to comply with the conditions subject to which such exemption was granted or cease to be kept or used by the person or for the purposes qualifying them for such exemption, such goods shall, upon such cesser, become liable to the customs duty, and the person to whom such exemption was granted and any person found in possession of such goods shall be jointly and severally liable to pay such customs duty:

Provided that if the Controller is satisfied that at the time when any such goods become liable to customs duty under this subsection the value thereof is less than the value at the time when exemption was granted, he shall fix the value thereof as at the time when such goods become so liable to customs duty and duty shall be paid accordingly.

Incorporating amendments until S 40/2018

(Clean Version) Norhasnani/H.Afif/zimah/zura_as of 17.02.2020

16

BLUV as at 08th August 2018

If any goods, which are liable to customs duty under subsection (1) and on which such duty has not been paid, are found in the possession or on the premises of any person other than the person authorised to possess them under the terms of such exemption, such goods shall, until the contrary is proved, be deemed to be uncustomed goods within the meaning of this Order.

Return of duty or other charges overpaid or erroneously paid.