Malaysia legislation
Section 41A
Section 41A
On demand of the proper officer the importer of any goods or his agent shall produce to such officer all invoices, bills of lading, certificates of origin or of analysis and any other documents which such officer may require to test the accuracy of any declaration made by such importer to any officer of excise and the proper officer may retain any such invoice, bill of lading, certificate of origin or analysis or other documents.
Excise 65