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List Of Subject Matter That Can Be Appealed


List Of The Director General Of Customs Decisions Appealable To The Customs Appeal Tribunal

CUSTOMS ACT 1967

No.SectionDescription
1. Section 10B Making of customs ruling
2. Section 10C Amendment, modification or revocation of customs ruling
3. Section 10D Declare customs ruling to be null
4. Section 13B Determine questions on classification and valuation
5. Section 22 Determine whether any goods dutiable
6. Section 16 Return of duty or other charges overpaid or erroneously paid
7. Section 17(2) Allow payment by instalments
8. Section 18(1) Remit customs duty on goods lost, damaged or destroyed before removal from customs control
9. Section 29A Approval of pipeline for exportation or importation
10. Section 30 Exemption from provisions relating to the importation or exportation of goods
11. Section 31(1) Determine if goods are subject to the prohibition of imports or exports
12. Section 34 Determine the requirement of security for the moving of dutiable goods
13. Section 48(2) Permission to take anything into a ship without payment of customs duty
Section 48(3) Permission to use ship store on which customs duty has not been paid
14. Section 49(1) Permission to carry dutiable or prohibited goods in any local craft
15. Section 64 Conditions relating to the payment of customs duty on goods imported or exported through collection station established under section 63(2)
16. Section 65 Approval of licensed warehouse
17. Section 65A Approval to manufacture goods in licensed warehouse
18. Section 65D Licensing of duty free goods
19. Section 65E Licensing of inland clearance depot
20. Section 76 Exemption relating to goods required to be deposited in a customs or licensed warehouse
21. Section 80 Permit the export of any goods without prior payment of  duty
22. Section 87A Approve the use of a provisional declaration for exported goods in lieu of the prescribed forms
23. Section 90(3) Waive the requirement of section 90(1)(a) for permission to act as a customs agent
24. Section 90(5) Decision on appeal by any person aggrieved with the decision of a senior officer of customs relating to the permission to act as a customs agent
25. Section 91A Approval to license any person to act as a licenced carrier
26. Section 95 Allow drawback on destroyed goods
27. Section 96 Allow refund to visitors and owners of samples
28. Section 97 Allow relief from duty on goods temporarily imported
29. Section 98 Allow the export and reimport of trade sample free of duty
30. Section 99 Allow drawback on imported goods used in manufacture or in packing
31. Section 127(2) Decision to dispose forfeited goods
32. Section 141 Payment of rewards
33. Section 144 Power to charge fees
34. Section 145 Allow the use of any form which is not printed or issued by authority of the Director General


SALES TAX ACT 1972

No.SectionDescription
1. Section 9(1) Approval for a licensed manufacturer  to acquire taxable goods  free of sales tax
2. Section 9(2) Allow a licensed manufacturer to import taxable goods free from sales tax
3. Section 9(3) Allow a person who is not licensed to import taxable goods  free of sales tax on behalf of a licensed manufacturer
4. Section 9(4) Allow a person who is not licensed to acquire taxable goods free from sales tax from a licensed manufacturer for delivery to another licensed manufacturer
5. Section 9(5) Allow a licensed manufacturer to acquire taxable goods free from sales tax from another licensed manufacturer who has completed the manufacture of the taxable goods
6. Section 9(6) Allow a licensed manufacturer to acquire taxable goods free of sales tax for goods which are kept in a customs warehouse or a licensed warehouse
7. Section 11B Making of customs ruling
8. Section 12A(1) Direction to treat persons as a single taxable person
9. Section 13(3) Issue a sales tax license
10. Section 13(4) Suspend any sales tax license previously granted
11. Section 13A(3) Revoke sales tax licence where provisions of law not complied with
12. Section 15(5) Classify any particular goods
13. Section 19(2) Permit sales tax return to be delivered at any interval longer than one taxable period
14. Section 24 Penalty for late payment
15. Section 30(1A) Allow sales tax or penalty to be paid by instalment
16. Section 31 Refund of sales tax to vendor
17. Section 31A(2) Allow deduction of sales tax in respect of goods purchased by a licensed manufacturer
18. Section 32 Return of sales tax or penalty overpaid or erroneously paid
19. Section 66 Allow the use of any form which is not printed or issued by authority of the Director General
20. Section 67 Power to charge fees


SERVICE TAX ACT 1975

No.SectionDescription
1. Section 6B Making of customs ruling
2. Section 7A(1) Direction to treat persons as a single taxable person
3. Section 7A(5) Direction for any person to be added as a person providing taxable service
4. Section 8(2) Issue a service tax license
5. Section 8(3) Suspend service tax license
6. Section 8A(1) Issue service tax license to a voluntary applicant
7. Section 9(3) Revoke service tax license where provisions of law not complied with
8. Section 16 Penalty for late payment
9. Section 20(2) Allow service tax or penalty to be paid by instalments
10. Section 21 Return of service tax or penalty overpaid or erroneously paid
11. Section 21A Approve the  deduction of service tax refunded to customers
12. Section 48 Payment of rewards
13. Section 49 Allow the use of any form which is not printed or issued by authority of the Director General


EXCISE ACT 1976

No.SectionDescription
1. Section 5A(2)(a)(ii) Permit an application for a customs ruling to be made at any later time after the import of goods
2. Section 5A(2)(b)(ii) Permit an application for a customs ruling to be made at any later time after the  goods are manufactured
3. Section 5B(1) Making of customs ruling
4. Section 5B(3) Decline to make a customs ruling
5. Section 5C(1) Amendment, modification  or revocation of  the customs ruling
6. Section 8B Decision on  classification and valuation of goods
7. Section 9 Reassess the duty payable
8. Section 13 Refund of duty overpaid or erroneously paid
9. Section 14(1) Remit of duty  on goods lost, damaged or destroyed during excise control
10. Section 15(2) Allow duty to be paid by instalment
11. Section 19(1) Allow drawback of excise duty paid on ingredient of manufactured goods
12. Section 19D Allow drawback of excise duty on destroyed goods
13. Section 19E Allow refund of excise duty on personal goods or sample goods that are re-exported within 3 months.
14. Section 20(4) Require security for due compliance with the conditions  of specific manufacturing license
15. Section 20(1) Issue a specific manufacturing license
16. Section 20(5) Transfer, suspension or cancellation of specific manufacturing license
17. Section 20(7) Allow the transfer of license to any other person or transfer the place of manufacture in respect of a specific  manufacturing license
18. Section 23(2) Remit excise duty imposed on goods presumed to have been illegally removed from any licensed ware house or specified place
19. Section 25(1) Grant a warehouse license and transfer, suspend or cancel such license
20. Section 27A(1)(a) Direct imported goods be kept in any other place other than in a licensed warehouse
21. Section 27A(3) Extend the time for the deposit of dutiable goods in a warehouse other than a licensed warehouse
22. Section 40B(1) Permission to carry dutiable goods in any local craft
23. Section 44A(1) Determine the requirement of security for the moving of dutiable goods
24. Section 48 Allow the use of any form which is not printed or issued by authority of the Director General
25. Section 50 Impose fees for services rendered
26. Section 83 Payment of rewards


CUSTOMS REGULATIONS 1977

No.SectionDescription
1. Regulation 12(5) Refusal to permit the transshipment of prohibited goods
2. Regulation 13(3) Refusal to permit the movement of prohibited goods
3. Regulation 15(4) Refusal to permit the transportation of goods restricted by an Order made by the Minister
4. Regulation 20 Refusal to issue import license for intoxicating liquor/tobacco or refusal to consent to the transfer of such license or suspend or cancel such license
5. Regulation 33(3) Determine the security of licensed warehouse
6. Regulation 38 Determine the furnishing of security for manufacturing warehouse license
7. Regulation 41 Refusal to approve the plan for licensed warehouse
8. Regulation 44 Decision to examine or test any licensed premises
9. Regulation 47 Renew manufacturing warehouse license and impose necessary conditions
10. Regulation 58 Approve structural alterations to licensed warehouse premises
11. Regulation 59(1) Fixed the permissible maximum quantity of petrol that may be written off as evaporation losses in storage or in transit
12. Regulation 59D Impose conditions on the renewal of duty free shop license
13. Regulation 62 Determine and approve the method of denaturing dutiable liquors

 

SALES TAX REGULATIONS 1972

No.SectionDescription
1. Regulation 19 Decision on drawback of an amount lesser than RM 50.00
2. Regulation 19D(4) Disallow the refund of sales tax where the documents presented are untrue or incorrect
3. Regulation 19D(5) Decision on refund of an amount lesser than RM 50.00
4. Regulation 20I Allow evaporation losses for petroleum to be written off


SERVICE TAX REGULATIONS 1975

No.SectionDescription
1. Regulation 8(1B) Dispense with the requirement for a taxable person to issue an invoice
2. Regulation 8(8) Require a licensee to submit annually an audit certificate
3. Regulation 17 Decision on refund of an amount lesser than RM 50.00


EXCISE REGULATIONS 1977

No.SectionDescription
1. Regulation 5(1)C Require the excise licensee to provide an office and any other related facilities
2. Regulation 9 Subject an excise licensed premise to examination and  testing
3. Regulation 12(3) Impose conditions on the renewal of an excise license
4. Regulation 15 Order safeguards  on the excise licensed premises
5. Regulation 17(2) Instruct  the destruction or disposal of contaminated edible goods
6. Regulation 35 Approve the denaturing of dutiable intoxicating liquors
7. Regulation 52(2) Permit trial runs for the manufacture of dutiable petroleum


EXCISE (CONTROL OF TODDY AND TODDY SHOPS) REGULATIONS 1977

No.SectionDescription
1. Regulation 4(e) Impose conditions on toddy shop license
2. Regulation 6(c) Revoke, vary or add conditions imposed in the toddy shop license
3. Regulation 8(c) Impose conditions on the contract for the supply of toddy
4. Regulation 9(d) Impose conditions in a license to tap for toddy


EXCISE (BOTTLING AND MOVEMENT OF INTOXICATING LIQUOURS) REGULATIONS 1977

No.SectionDescription
1. Regulation 5(2) Permit the movement of intoxicating liquor into or from licensed premises between 6 p.m. and 6 a.m.


EXCISE (CUSTOMS RULING) REGULATIONS 2007

No.SectionDescription
1. Regulation 2(2) Require additional documents for an application for customs ruling
2. Regulation 7(2) Issue a renewal of customs ruling

 

 

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