KETUA PENGARAH KASTAM v 1. ) AMAIRE AUTO SDN. BHD 2. ) Tribunal Rayuan Kastam

wa-24-4-01-2023 High Court (Mahkamah Tinggi) 5 May 2025 • WA-24-4-01/2023

Catchwords

REVENUE LAW: Customs – Proper classification of tariff code – Chapter 76 of the Customs Duty Order 2017 (P.U.(A) 5) – Charges levied based on tariff code – Appeal against tariff code to Customs Appeal Tribunal (CAT) – CAT allow appeal – Appeal to High Court against CAT’s decision allowing appeal - Whether CAT decision according to law.

Practice Areas

REVENUE LAW: Customs

Judges (1)

Amarjeet Singh a/l Serjit Singh Delivered

Parties (3)

AMAIRE AUTO Sdn Bhd Respondent KETUA PENGARAH KASTAM Applicant Tribunal Rayuan Kastam Respondent

Case Significance

KETUA PENGARAH KASTAM v 1. ) AMAIRE AUTO SDN. BHD 2. ) Tribunal Rayuan Kastam is a High Court (Mahkamah Tinggi) decision dated May 5, 2025 (citation: wa-24-4-01-2023). The case was decided by Amarjeet Singh a/l Serjit Singh.

What was the outcome of KETUA PENGARAH KASTAM v 1. ) AMAIRE AUTO SDN. BHD 2. ) Tribunal Rayuan Kastam?

KETUA PENGARAH KASTAM v 1. ) AMAIRE AUTO SDN. BHD 2. ) Tribunal Rayuan Kastam is a High Court decision dated May 5, 2025. The case was heard by Amarjeet Singh a/l Serjit Singh. See the full judgment for details.