Section 35

For the purposes of tax relief in relation to an export enterprise, the Comptroller may take cognizance of the export of any export product or export produce when the export has been made in accordance with the provisions of the Regulation of Imports and Exports Act (Cap. 272A) or the Customs Act (Cap. 70), as the case may be.

If the Comptroller is satisfied that in the course of the export of any product or produce a breach of the provisions of this Act has been committed, he may refuse to take cognizance of the export of the product or produce and refuse a claim for tax relief in respect of the export.