Malaysia legislation
Section 13
Section 13
The principal Act is amended by inserting after section 141t the following section:
“Provisions relating to costs and expenses 141ta. The Tribunal may make an award as to costs and expenses as may be prescribed and may determine to what extent the costs and expenses are to be paid—
(a)
by the appellant, if the Tribunal is satisfied that the appellant had conducted his case in a frivolous or vexatious manner; or
(b)
by any party to the appeal, if the Tribunal is satisfied that in all circumstances of the case it would be unjust and inequitable not to award the costs and expenses.”.
Customs (Amendment)
13
Saving