Section 12
Abatement of customs duty
of States of Malaya Customs Duties Collection Act 1958
ActIn forceProvision 12 of 56
Section 12
After payment of customs duty, no abatement of such duty shall be allowed on any goods on account of damage, or on account of any claim —
(a)
to pay duty at a preferential rate; or
(b)
that the weight, measure, volume or value as determined by a Federal officer of customs for the purpose of ascertaining the duty on the goods or any other factor affecting the goods is incorrect,unless notice in writing of the claim has been given at or before the time of the payment of the customs duty.