Section 44
Making of customs ruling
ActIn forceProvision 52 of 129
Section 44
(1)
Subject to subsection (3), the Director General shall make a customs ruling in respect of any matter specified in the application made under section 43 and such customs ruling shall bind the applicant.
(2)
Any customs ruling made under subsection (1) may be subject to such conditions as the Director General deems fit.
(3)
The Director General may decline to make a customs ruling if, in his opinion—
(a)
the information given by the applicant is insufficient to do so;
(b)
the application is for a hypothetical situation; or
60 Laws of Malaysia ACT 806
(c)
any pending appeal under section 96 involves the subject matter referred to in the application.