KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA v HOWE KEAT SDN BHD

p-01a-362-05-2024 Court of Appeal (Mahkamah Rayuan) 12 August 2025 • P-01(A)-362-05/2024 • 15 min read

1 cases cited (0 SG, 1 foreign)

Catchwords

Judicial Review- Order Of Certiorari- Royal Malaysian Customs Department (Customs Department)- Imposition Of Sales Tax - Importation Of A Chemical Product- Exempted From Sales Tax- Section2 And Schedule A Of The Sales Tax (Goods Exempted From Tax) Order 2018- Tariff Classification - Goods For Evaluation- Anionic Surface-Active Preparations- Section 22A Of The Customs Act 1967- 10% Sales Tax- Bill Of Demand- Quash The Decision- Expert Opinion- Registered Chemist- Chemists Act 1975- Scientific Basis — Certificate Of Director General — Evidential Effect — Whether Chemist’s Report Must Be Produced— Duty Of The Court- Plain And Unambiguous Words — Effect Of “Notwithstanding” Clause - Sufficient Evidence Of The Facts Stated - Certificate Is Not Conclusive And Is Rebuttable- Burden Of Proof - Retrospective Recovery.

Practice Areas

Judicial Review- Order Of Certiorari- Royal Malaysian Customs Department (Customs Department)- Imposition Of Sales Tax

Judges (3)

Azhahari Kamal bin Ramli Coram Leonard David Shim Delivered Lim Chong Fong Coram

Counsel (4)

B C Teh & Yeoh Firm Aliza Jamaluddin Counsel Appellant Aqilah binti Md Desa Counsel Appellant Cheong Yew Sheng Counsel Respondent

Parties (2)

HOWE KEAT Sdn Bhd Respondent KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA Appellant

Case Significance

KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA v HOWE KEAT SDN BHD is a Court of Appeal (Mahkamah Rayuan) decision dated August 12, 2025 (citation: p-01a-362-05-2024). <p>Customs Department appealed a High Court decision quashing its RM201,636 sales tax on imported WEX-SL chemical product. The Court of Appeal allowed the appeal, holding the tariff classification certificate was valid rebuttable evidence and retrospective recovery was permissible within the statutory time frame.</p> The panel comprised Azhahari Kamal bin Ramli, Leonard David Shim and Lim Chong Fong, with Leonard David Shim delivering the judgment. Counsel appearing: Aliza Jamaluddin (counsel for appellant), Aqilah binti Md Desa (counsel for appellant), Cheong Yew Sheng (counsel for respondent).

Summary

Customs Department appealed a High Court decision quashing its RM201,636 sales tax on imported WEX-SL chemical product. The Court of Appeal allowed the appeal, holding the tariff classification certificate was valid rebuttable evidence and retrospective recovery was permissible within the statutory time frame.

What was the outcome of KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA v HOWE KEAT SDN BHD?

<p>Customs Department appealed a High Court decision quashing its RM201,636 sales tax on imported WEX-SL chemical product. The Court of Appeal allowed...

Statutes Cited

Customs Act 1967 (Cap 235)

Cases Cited (1)

MY (1)

[2015] 7 CLJ 309