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 Revenue Law

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

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (wa-25-536-10-2022)