NIKE GLOBAL TRADING B.V., SINGAPORE BRANCH v PEMUNGUT DUTI SETEM

w-01a-623-11-2023 Court of Appeal (Mahkamah Rayuan) 2 September 2025 • W-01(A)-623-11/2023 • 2 min read

Catchwords

Revenue Law - Assessment of stamp duty -Appeal against the decision of the High Court dated 6 November 2023 in dismissing the Appellant's appeal against the assessment of stamp duty(ad valorem duty) raised by the Respondent - Whether the Novation Agreement is chargeable under subsection 16(1) read together with item 32(a) of the First Schedule of the Stamp Act 1949 - Whether the Novation Agreement extinguished the original obligations(a novation) or transferred a debt(an assignment).

Practice Areas

Revenue Law

Judges (3)

Ahmad Kamal bin Md. Shahid Delivered Azimah binti Omar Coram Ravinthran a/l Paramaguru Coram

Parties (2)

Nike Global Trading B.v., Singapore Branch Appellant Pemungut Duti Setem Respondent

Case Significance

NIKE GLOBAL TRADING B.V., SINGAPORE BRANCH v PEMUNGUT DUTI SETEM is a Court of Appeal (Mahkamah Rayuan) decision dated September 2, 2025 (citation: w-01a-623-11-2023). The panel comprised Ahmad Kamal bin Md. Shahid, Azimah binti Omar and Ravinthran a/l Paramaguru, with Ahmad Kamal bin Md. Shahid delivering the judgment.

What was the outcome of NIKE GLOBAL TRADING B.V., SINGAPORE BRANCH v PEMUNGUT DUTI SETEM?

NIKE GLOBAL TRADING B.V., SINGAPORE BRANCH v PEMUNGUT DUTI SETEM is a Court of Appeal decision dated September 2, 2025. The case was heard by Ahmad Kamal bin Md. Shahid. See the full judgment for details.