Section 5D

Director General to declare rulings to be null, etc.

of Excise Act 1976

ActIn forceProvision 10 of 190

The Director General shall by a notice declare a customs ruling made under section 5B to be null, void and of no effect if the ruling has been obtained by the applicant by way of fraud, misrepresentation or falsification of facts.

Read in full context — Excise Act 1976 →

Section 5D

Director General to declare rulings to be null, etc.

of Excise Act 1976

ActIn forceProvision 10 of 190

The Director General shall by a notice declare a customs ruling made under section 5B to be null, void and of no effect if the ruling has been obtained by the applicant by way of fraud, misrepresentation or falsification of facts.

Read in full context — Excise Act 1976 →