Section 57A

in the absence of proof to the contrary, be presumed to have illegally transported such goods to Malaysia; and

be liable to pay the sales tax leviable on the date when the quantity of the goods were found to be deficient as if the goods were imported into Malaysia.

Notwithstanding subsection (1), if it is shown to the satisfaction of the Director General that such deficiency has been caused by any unavoidable leakage, breakage or other accident, the Director General may remit the whole or part of the sales tax leviable on the goods found deficient.

Transportation of taxable goods from or to special areas to or from