PENDAKWARAYA PENDAKWARAYA TEO BOON HING

PENDAKWARAYA PENDAKWARAYA TEO BOON HING

Breach of Rule 21A of the Customs Duties (Exemption) Order 1988 constitutes an offence under section 138 Customs Act 1967; a conviction under section 138 supports forfeiture under section 127; section 15 civil remedies do not bar criminal prosecution; on the undisputed facts conviction was safe and forfeiture valid, subject to mitigation of fine.

Citation
AA-41S-3-02/2019 (Mahkamah Tinggi)
Parties
Appellant: Teo Boon Hing; Respondent (public Prosecutor): Pendakwa Raya
Court
High Court
Jurisdiction
Malaysia
Judgment Date
1 January 1900
Case Number
AA-41S-3-02/2019 (Mahkamah Tinggi)
Procedural Posture
Criminal Appeal (customs) / High Court Hearing on Appeal From Magistrate's Court (judgment)
Outcome
Appeal dismissed in part; conviction and forfeiture affirmed; fine reduced
Legal Topics
Section 138 Customs Act 1967, Section 127 Customs Act 1967, Section 15 Customs Act 1967, Customs Duties (exemption) Order 1988 Rule 21 a, Stare Decisis, Double Jeopardy
Source Language
Malay/English
Customs Law Criminal Law Forfeiture Law Administrative Law Section 138 Customs Act 1967 Section 127 Customs Act 1967 Section 15 Customs Act 1967 Customs Duties (exemption) Order 1988 Rule 21 a +2 more

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 4 Authorities cited 10 Party arguments 2 Amounts and remedies 4
Sign in to unlock

Parties

Teo Boon Hing

Appellant

Pendakwa Raya

Respondent (public Prosecutor)

Procedural Posture

Criminal Appeal (customs) / High Court Hearing on Appeal From Magistrate's Court (judgment)

Legal Issues

  1. 1 Whether breach of the Customs Duties (Exemption) Order 1988 (Rule 21A) constitutes an offence under section 138 Customs Act 1967
  2. 2 Whether forfeiture under section 127 Customs Act 1967 is valid absent a proven offence under the Act or regulations
  3. 3 Whether High Court/Magistrate erred in following or failing to follow precedent (PP v Soh Weng Thiam & Ors)

Ratio Decidendi

Breach of Rule 21A of the Customs Duties (Exemption) Order 1988 constitutes an offence under section 138 Customs Act 1967; a conviction under section 138 supports forfeiture under section 127; section 15 civil remedies do not bar criminal prosecution; on the undisputed facts conviction was safe and forfeiture valid, subject to mitigation of fine.

Court Disposition

Appeal dismissed in part; conviction and forfeiture affirmed; fine reduced

Orders

  • Conviction under section 138 Customs Act 1967 affirmed
  • Forfeiture of vehicle (Ferrari F430/F1(A) Registration LE 663) under section 127 Customs Act 1967 affirmed