Malaysia legislation

Section 14

of *EXCISE ACT 1976

Section 14

Provided that—

(2)

If any dutiable goods are damaged, destroyed or lost due to unavoidable accident after the removal of such goods from excise control, no abatement of excise duty shall be allowed on such goods.

Payment of duty, etc. short paid or erroneously refunded

Read in full context — *EXCISE ACT 1976 →