Kerajaan Malaysia v 1. ) SYARIKAT MOTORCYCLE SALES CENTRE SDN. BHD 2. ) MAZLAN BIN DATO HARUN 3. ) ALI BIN MAZLAN HARUN 4. ) SALADIN BIN MAZLAN HARUN

ba-21ncvc-79-10-2022 High Court (Mahkamah Tinggi) 22 April 2026 • BA-21NCvC-79-10/2022 • 15 min read

Catchwords

CIVIL PROCEDURE- Summary Judgment Applications by Government of Malaysia, acting through the Royal Malaysian Customs Department - unpaid import duties, excise duties, and sales tax - practice of under-declaration - corroborated through bank records - price actually paid or payable - bona fide triable issues that warrant a full trial - procedural objections, particularly the Defendants’ reliance on affidavits sworn by the Federal Counsel - damages for alleged malicious prosecution and the imposition of travel restrictions on the directors - Order 73 Rule 5(2) - supporting affidavit affirmed by the Federal Counsel - Section 33(1) of Limitation Act 1953 - Section 78 of the Customs Act 1967 - Customs (Rules of Valuation) Regulations 1999 - The travel bans imposed on the directors were legitimately executed - director’s shoulder strict statutory liability for their company’s customs and tax obligations.

Practice Areas

Civil Procedure Limitation Revenue Law Tort

Judges (1)

Shoba Rajah a/p Dorai Rajah Delivered

Counsel (4)

Bahagian Perundangan, Jabatan Kastam Diraja Malaysia Firm N.K. Tan & Rahim Firm Istisyhad Ismail Counsel Plaintiff Mohd Amin Arsan Counsel Defendant

Parties (5)

Kerajaan Malaysia Plaintiff SYARIKAT MOTORCYCLE SALES CENTRE Sdn Bhd Defendant Ali bin Mazlan Harun Defendant Mazlan bin Dato Harun Defendant Saladin bin Mazlan Harun Defendant

Statutes Cited

Customs Act 1967 (Cap 235)

Limitation Act 1953 (Cap 254)

Rules of Court 2012

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (ba-21ncvc-79-10-2022)