SURIWONG INTERNATIONAL SDN. BHD. v 1. ) Menteri Kewangan, Malaysia 2. ) Pengarah Jabatan Kastam Diraja Malaysia 3. ) Pengarah Negeri Jabatan Kastam Diraja Malaysia Di Kedah

w-01a-815-11-2022 Court of Appeal (Mahkamah Rayuan) 4 September 2023 • W-01(A)-815-11/2022 • 63 min read
24 cases cited (0 SG, 24 foreign)

Outcome

There was only one complaint in the nature of a procedural error that was laid against the Minister of Finance, and that was in paragraph 3(g) of the statement relating to the contended failure by the Minister to provide reasons for his decision.5 [152] For the reasons set out in this judgment, we dismissed the appeal in its entirety with costs to the respondents.

Quoted verbatim from the judgment of Court of Appeal (Mahkamah Rayuan) (w-01a-815-11-2022). Read the full judgment on the official Malaysia Courts portal for the complete decision.

Catchwords

Judicial review; imposition of anti-dumping duties; whether anti-dumping duties correctly imposed on the importation of fibre boards used for construction, having regard to the Customs (Anti-Dumping Duties) Order 2014, read together with the Customs Duties Order 2017; duty to provide reasons, whether such duty arose on the part of the Minister of Finance to explain the reasons for dismissing the application for remission under section 14A of the Customs Act 1967; contended failure to consider relevant facts; proportionality; whether there existed a right to an oral hearing.

Practice Areas

Administrative Law Revenue Law

Judges (3)

Azizul Azmi bin Adnan Delivered Azman bin Abdullah Coram Kamaludin bin Md. Said Coram

Counsel (6)

Attorney General's Chambers Firm Kevin & Co. Firm Dato' Joshua Kevin Counsel Appellant Farah Shuhada Ramli Counsel Respondent Leng Wie Mun Counsel Appellant Reuben Ong Counsel Appellant

Parties (4)

Menteri Kewangan Malaysia Respondent Pengarah Jabatan Kastam Diraja Malaysia Respondent Pengarah Negeri Jabatan Kastam Diraja Malaysia Di Kedah Respondent SURIWONG INTERNATIONAL Sdn Bhd Appellant

Statutes Cited

Courts of Judicature Act 1964 (Cap 91)
s 42(1)
Customs Act 1967 (Cap 235)
s 11(1) s 14A s 14A(1) s 17(1)
Federal Constitution
Goods and Services Tax Act 2014
s 43
Rules of Court 2012

Cases Cited (24)

UK (3)
[1989] 1 WLR 525 [1991] 3 All ER 375 [1993] 3 All ER 92
MY (21)
[1979] 2 MLJ 212 [1987] 1 CLJ 441 [1987] 1 MLJ 433 [1989] 1 MLJ 487 [1995] 1 CLJ 619 [1996] 1 MLJ 401 [1999] 3 AMR 3529 [1999] 3 CLJ 65 [1999] 3 MLJ 1 [2000] 2 AMR 2345 [2000] 3 MLJ 652 [2000] 4 CLJ 882 [2016] 2 MLJ 495 [2017] 10 CLJ 36 [2017] 6 MLJ 586 [2018] 2 MLJ 590 [2021] 2 CLJ 808 [2021] 2 MLJ 120 [2023] 2 CLJ 333 [2023] 6 AMR 881 [2023] MLJU 111

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (w-01a-815-11-2022)