Section 8

determine the class of goods to which such dutiable or unexcisable goods belong; and

value, weigh, measure or otherwise examine or cause to be valued, weighed, measured or otherwise examined such dutiable or unexcisable goods, for the purpose of ascertaining the amount of excise duty leviable thereon.

All necessary operations relating to the weighing, measuring and examination of dutiable goods shall be performed by or at the expense of the owner thereof or his agent:

Provided that the proper officer may at his discretion direct that any such operations shall be performed by persons under his control, and in any case such operations shall be performed at the expense of the owner or his agent.

When a valuation of any goods has been made by the proper officer such valuation shall be presumed to be correct until the contrary is proved.

30 Laws of Malaysia ACT 176

Payment of excise duty under protest