Section 5B
Making of customs ruling
ActIn forceProvision 8 of 190
Section 5B
(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 5A and such ruling shall bind the applicant.
(2)
Any such customs ruling may be subject to such conditions as the Director General may deem fit to impose.
(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;
26 Laws of Malaysia ACT 176
(b)
the application is for a hypothetical situation; or
(c)
a review or an appeal under this Act is pending involving the subject matter referred to in the application.