This legislation has been repealed. Do not cite it as law in force.
s 48 Proportional examination of goods seized to be accepted by courts
(1) When any goods suspected of being taxable goods or otherwise liable to seizure have been seized, it shall be sufficient to open and examine five per centum only of each description of the package or receptacle in which such goods are contained.
(2) If it is necessary to test any goods seized under this Act, it shall be sufficient to test only a sample not exceeding five per centum in volume or weight of the goods examined under subsection (1).
(3) The court shall presume that the goods contained in the unopened packages or receptacles are of the same nature, quantity and quality as those found in the similar packages or receptacles which have been opened.
Malay text (authoritative)
Pemeriksaan sebahagian barang-barang yang diambil hendaklah diterima oleh mahkamah
(1) Apabila apa-apa barang yang disyaki sebagai barang-barang kena cukai atau selainnya boleh kena diambil telah diambil, maka memadailah dibuka dan diperiksa lima peratus sahaja daripada setiap jenis bungkusan atau tempat muatan yang mengandungi barang-barang itu.
(2) Jika didapati perlu untuk menguji mana-mana barang yang diambil di bawah Akta ini, maka memadailah diuji hanya suatu contoh yang tidak melebihi lima peratus isipadu atau berat barang-barang yang diperiksa di bawah subseksyen (1).
(3) Mahkamah hendaklah menganggap bahawa barang-barang yang terkandung dalam bungkusan atau tempat muatan yang tidak dibuka itu adalah sama jenis, kuantiti dan kualitinya dengan barang-barang yang didapati dalam bungkusan atau tempat muatan seumpamanya yang telah dibuka itu.
Text as at 1 November 2012 (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).
