HA PACK INDUSTRY SDN BHD v 1. ) Menteri Kewangan Malaysia 2. ) KETUA PENGARAH KASTAM, JABATAN KASTAM DIRAJA MALAYSIA

p-01a-423-06-2024 Court of Appeal (Mahkamah Rayuan) 6 November 2025 • P-01(A)-423-06/2024 • 3 min read

Catchwords

Applicant is a licensed manufacturing warehouse (LMW) under sections 65 and 65A of the Customs Act 1967(the Act) - The dispute centred around the deliveries of raw materials from the Applicant's warehouse to two(2) other LMW companies, namely Sykt Sim Kwang Plastic lndustries sdn bhd and Wentel Corporation sdn bhd - Whether the said deliveries can be considered as the Applicant's export quota and not to be subject to any GST and/or import duty - Whether the Respondents have the power to impose duties on the said deliveries on account of a breach of the LMW license - Whether compliance with documentation is central to the regulation of LMW - Whether the usage of the wrong form i.e Form 9 as opposed to LMW Form, would justify the imposition of import duty - Whether the decision of the Respondents to impose tax or the non- remission was irrational and went against the spirit and intent of the law -Whether the Bills of Demand issued by the 2nd Respondent are valid under the law.

Practice Areas

Judges (3)

Ahmad Kamal bin Md. Shahid Delivered Azhahari Kamal bin Ramli Coram Lim Chong Fong Coram

Parties (3)

HA PACK INDUSTRY Sdn Bhd Appellant KETUA PENGARAH KASTAM, JABATAN KASTAM DIRAJA MALAYSIA Respondent Menteri Kewangan Malaysia Respondent

Judgment

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Source: eJudgment (p-01a-423-06-2024)