Malaysia legislation
Section 10B
Section 10B
(2)
Any such customs ruling may be subject to such conditions as the Director General may deem fit to impose.
(3)
The Director General may decline to make a customs ruling if, in his opinion—
(a)
the information given by the applicant is insufficient to do so;
(b)
the application is for a hypothetical situation; or
Customs 35
(c)
a review or an appeal under this Act is pending involving the subject matter referred to in the application.
Amendment, modification or revocation of customs ruling