Customs Act 1967 [Act 235]

141U Decision and settlement to be recorded in writing   cite [+]

The Tribunal shall make or cause to be made a written record of the terms of-

(a) every agreed settlement reached by the parties under subsection 141P(3); and

(b) every decision made by it under section 141T.

141V Decision of Tribunal to be final   cite [+]

(1) A decision of the Tribunal shall be-

(a) final and binding on all parties to the proceedings; and

(b) deemed to be an order of a Sessions Court and be enforced accordingly by the parties to the proceedings.


(2) For the purpose of subsection (1)(b), the Secretary shall send a copy of the decision made by the Tribunal to the Sessions Court having jurisdiction in the place to which the decision relates or in the place where the decision was made and the Court shall cause the copy to be recorded.

141W Appeal to the High Court   cite [+]

Any person aggrieved by the decision of the Tribunal may appeal to the High Court on a question of law or of mixed law and fact.

141X Tribunal to adopt procedure   cite [+]

Subject to this Act, the Tribunal may adopt such procedure as it thinks fit and proper.

141Y Want of form   cite [+]

No proceedings, decision or document of the Tribunal shall be set aside or quashed for want of form.

141Z Disposal of documents, etc.   cite [+]

(1) The Tribunal may, at the conclusion of the proceedings before it, order that any document, record, material, thing, goods or other property produced during the proceedings be delivered to the rightful owner or be disposed of in such manner as it thinks fit.

(2) Where no person has taken delivery of the document, record, material, things, goods or other property referred to in subsection (1) after a period of six months, the ownership in the document, record, material, thing, goods or other property shall be deemed to have passed to and become vested in the Government.

141AA Act or omission done in good faith   cite [+]

No action or suit shall be instituted or maintained in any court against-

(a) the Tribunal;

(b) a member of the Tribunal; or

(c) any person authorized to act for or on behalf of the Tribunal,


for any act or omission done in good faith in the performance of its or his functions and the exercise of its or his powers under this Act.

141AB Regulations in respect of the Tribunal   cite [+]

(1) The Minister may make such regulations as may be necessary or expedient in respect of the Tribunal.

(2) Without prejudice to the generality of subsection (1), regulations may be made for-

(a) prescribing the responsibilities of members of the Tribunal;

(b) prescribing the procedure of the Tribunal;

(c) prescribing the forms to be used in the proceedings under this Part;

(d) prescribing and imposing fees and providing the manner for collecting and disbursing such fees;

(e) prescribing anything required to be prescribed under this Part.



Important Notice: Legislation from this website is not a copy of the Gazette printed by the Government Printer, Percetakan Nasional Malaysia Berhad, for the purposes of section 61 of the Interpretation Acts 1948 and 1967 [Act 388] and does not constitute prima facie evidence of the contents of the Gazette by virtue of the section.

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