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← Excise Act 1976

Excise Act 1976 s 18

Excise Act 1976 s 18

Some sections could not be extracted from the official PDF, so this text may be incomplete.

s 18 Question in respect of goods deemed to be dutiable

If any question arises whether any particular goods are or are not included in a class of goods appearing in an order under subsection 6(1), such question shall be decided by the Director General. Certificate of Director General admissible in evidence 18 A. Notwithstanding anything contained in any other written law or rule of evidence to the contrary, where in any proceedings a document purporting to be a certificate under the hand of the Director General in respect of a decision made by him under section 8B or 18 is produced, such document shall be admissible in evidence and shall be accepted as sufficient evidence of the facts therein stated and the Director General shall not be required to give evidence in respect of such decision unless the court otherwise orders.

Read this section in the full act → · Open Part III →

Find Act 176 on lom.agc.gov.my ↗

Text as at 1 January 2006 (LOM reprint); amendments made after that date may not be incorporated.

Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).

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