"From a check of the records available under the customs information system for seven years in line with the period of record keeping, it was found that there were no import declaration made on the jewellery," he said when winding up the debate on the motion of thanks for the Royal Address for his ministry at the Dewan Rakyat sitting on Tuesday (July 31).
According to Lim, it was an offence if no import declaration was made on imported items including seizing the goods brought in, Bernama reported.
"If police reports could not link the said consignment with any offence, the Customs can link it to the Customs Act 1967 as it is an offence and can lead to various actions including seizures," he said.
However, Rosmah in her statement of defence filed on July 23 denied that she had bought the jewellery.
The jewellery were among the money, jewellery, luxury handbags, luxury watches and dark glasses worth an estimated RM1.1bil which were seized from the premises linked to Najib last month.