9 Dec 2024
FERMPRO SDN BHD KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA
- Citation
- W-01(A)-464-09/2023 (Mahkamah Rayuan)
- Court
- A
- Case number
- W-01(A)-464-09/2023 (Mahkamah Rayuan)
The Court found the High Court was plainly wrong: the Form ZB1 and the SPA (DDU Buyer’s Premises) establish Molnlycke as the importer on removal from the free zone to its LMW, the absence of transport invoices between Molnlycke and carriers does not change contractual import status, and an alleged error in Form K1 does not permit levying duties or taxes where Reg 28(1) FZ Reg 1991 and s57(a) STA 2018 exempt such movements; therefore the Bills of Demand and the Director General's decision affirming them are unlawful and are quashed.