MCE Technologies Sdn Bhd v 1. ) KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA 2. ) PENGARAH KASTAM NEGERI JOHOR, JABATAN KASTAM DIRAJA MALAYSIA

wa-25-536-10-2022 High Court (Mahkamah Tinggi) 24 March 2025 • WA-25-536-10/2022

Catchwords

ADMINISTRATIVE LAW: Judicial review – Certiorari – Bill of Demand – Licensed (Bonded) Manufacturing Warehouse – Licensed (Bonded ) Warehouse – Principal Customs Area – Free Industrial Zone – Foreign company GST registered – Whether located in Malaysia or foreign company – Goods and Services Tax Act 2014 (“GST Act”) – Whether taxpayer entitled to zero rate treatment under section 17(1)(b) of the GST Act – Whether GST Act to be read as one with the Customs Act 1967 – Free Zones Act 1990

Practice Areas

ADMINISTRATIVE LAW: Judicial review

Judges (1)

Amarjeet Singh a/l Serjit Singh Delivered

Parties (3)

KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA Respondent MCE Technologies Sdn Bhd Applicant PENGARAH KASTAM NEGERI JOHOR, JABATAN KASTAM DIRAJA MALAYSIA Respondent

Case Significance

MCE Technologies Sdn Bhd v 1. ) KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA... is a High Court (Mahkamah Tinggi) decision dated March 24, 2025 (citation: wa-25-536-10-2022). The case was decided by Amarjeet Singh a/l Serjit Singh.

What was the outcome of MCE Technologies Sdn Bhd v 1. ) KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA...?

MCE Technologies Sdn Bhd v 1. ) KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA... is a High Court decision dated March 24, 2025. The case was heard by Amarjeet Singh a/l Serjit Singh. See the full judgment for details.