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Proving the offence of importing uncustomed and prohibited goods under Section 135(1) of the customs Act 1967

Rudziani, Md Rudzi (2014) Proving the offence of importing uncustomed and prohibited goods under Section 135(1) of the customs Act 1967. Masters thesis, Universiti Utara Malaysia.

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Abstract

Royal Malaysian Customs Department is a department which is responsible in enforcing the laws involving imports and exports. Consequently, the import procedures are also handled by the customs authorities. Failure to comply with the laws and procedures specified by the department through its legislation and its subsidiary legislations will result in an offense being committed and the offender facing a criminal or civil action. This study was done to examine the extent of the law enforcement activities to eradicate illegal importation and smuggling offenses. Therefore, this study will focus on the description of the offense of illegal importation and the procedures relating to import applicable at present. Given that this study is a law research, the traditional method that is library based research is used. This involves the process of analyzing and clarifying the existing provisions for improvement. This research found that the law and procedures relating to import is complete and comprehensive. However, the implementation of the law needs improvement.

Item Type: Thesis (Masters)
Subjects: K Law > K Law (General)
Divisions: College of Law, Government and International Studies (COLGIS)
Depositing User: Mr. Badrulsaman Hamid
Date Deposited: 03 Nov 2014 01:22
Last Modified: 24 Apr 2016 08:05
URI: http://etd.uum.edu.my/id/eprint/4202

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