Malaysia legislation

Section 116

of GOODS AND SERVICES TAX ACT 2014

Section 116

No person shall in any proceedings before any court in respect of the seizure of any goods seized in exercise or the purported exercise of any power conferred under this Act, be entitled to the costs of the proceedings or to any damages or other relief other than an order for the return of the goods or the payment of the value unless the seizure was made without reasonable or probable cause.