Section 25. Goods subject to the control of Customs not to be delivered until sales tax paid as demanded. (Sales Tax Act 1972

Sales Tax Act 1972 (Act 64)
PART VIII - COLLECTION, RECOVERY, DRAWBACK, REFUND AND REMISSION

Section 25. Goods subject to the control of Customs not to be delivered until sales tax paid as demanded.

In the case of imported taxable goods, no person shall be entitled to obtain delivery of such goods from the control of the Customs until the sum assessed by the proper officer by way of sales tax on those goods has been paid in full.