26 Feb 2021
THE CUSTOMS AND TAX ADMINISTRATION OF THE KINGDOM OF DENMARK SALING CAPITAL LIMITED AND (LL10332) & 39 OTHERS
- Citation
- S-02(IM)(NCvC)-1130-06/2019 (Mahkamah Rayuan)
- Court
- IM
- Case number
- S-02(IM)(NCvC)-1130-06/2019 (Mahkamah Rayuan)
The Court of Appeal allowed the appeals, holding that SKAT had established a good arguable case and, on the available affidavit evidence, a real risk of dissipation and destruction of evidence requiring preservation orders; the Learned JC erred in setting aside the ex parte Mareva, Anton Piller and Labuan secrecy uplift orders because material non-disclosure was not established, delay was not inordinate given the complexity and multi-jurisdictional investigations, and the Revenue Rule did not bar SKAT’s civil fraud claims; accordingly the ex parte orders were restored and an inter partes worl…