12 Jan 2026
LIEW KONG VUI
- Citation
- PB-83-417-06/2024 (Mahkamah Majistret)
- Court
- Magistrates' Court
- Case number
- PB-83-417-06/2024 (Mahkamah Majistret)
Prosecution proved the seized cigarettes were prohibited imports lacking tax stamps but failed to prove beyond a maximum evaluation that the accused had conscious possession and knowledge of the goods; statements and directions from the accused were inadmissible due to non‑compliance with statutory caution under s116B; therefore the statutory presumption under s135(2) could not be invoked to cure evidential gaps; no prima facie case was made out and accused discharged and acquitted, while forfeiture of the goods was ordered under s127(1) after expiry of appeal period.