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

Judges (1)

Amarjeet Singh a/l Serjit Singh Delivered

Parties (3)

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

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (wa-24-4-01-2023)