Malaysia legislation
Section 115
Section 115
(2)
Notwithstanding subsection (1), the Director General or any senior officer of goods and services tax may, where he deems fit, at any time direct any goods liable to seizure under this Act to be released to the person from whose possession, custody or control the goods was seized.
Goods and Services Tax 117
No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable cause