SARMIINA SDN BHD v 1. ) Gerry Ho 2. ) Ahmad Shukri Bin Zolkiflee 3. ) Nur Amin Binti Abdullah 4. ) Pengarah Kastam Negeri Johor 5. ) Ketua Pengarah Kastam Malaysia 6. ) Kerajaan Malaysia

01f-6-03-2022b Federal Court (Mahkamah Persekutuan) 16 April 2023 • 01(f)-6-03/2022(B)

Catchwords

Section 128 of the Customs Act 1967. Invalid & unlawful continuous seizure of goods Failure to refer the appellant’s claim to the Magistrate under section 128(3) of the Customs Act 1967 where there is no prosecution. Whether there was a valid written claim of the said goods made by the appellant under subsection 128(2) of Act 235 Whether an agent is considered an “owner” who may claim for the goods under section 128(2) of Act 235

Practice Areas

Revenue Law

Judges (3)

Mary Lim Thiam Suan Coram Mohamad Zabidin bin Mohd Diah Delivered Nordin bin Hassan Coram

Parties (7)

Kerajaan Malaysia Respondent Ketua Pengarah Kastam Malaysia Respondent Pengarah Kastam Negeri Johor Respondent SARMIINA Sdn Bhd Appellant Ahmad Shukri bin Zolkiflee Respondent Gerry Ho Respondent Nur Amin binti Abdullah Respondent

Judgment

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Read on eJudgment

Source: eJudgment (01f-6-03-2022b)