Malaysia legislation
Section 9
Section 9
Power of the Director General to reassess
Whenever the Director General has reason to believe or suspect that the quantity or quality of dutiable goods produced from any given quantity or quality of raw materials or component parts is lesser in quantity or lower in quality than that which ought to have been obtained therefrom, the Director General may reassess the duty payable at such greater quantity or higher quality as he deems proper.
Every assessment made by the Director General under this Act shall be deemed to be correct.