21 Aug 2024
U.E.S. NUTRIFARMER SDN BHD 1. ) KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA 2. ) Jabatan Kastam Diraja Malaysia (KDRM)
- Citation
- WA-25-423-07/2022 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-25-423-07/2022 (Mahkamah Tinggi)
The application for leave was dismissed because the applicant failed to exhaust the statutory review and appeal procedures under section 143 of the Customs Act 1967 and section 96 of the Sales Tax Act 2018, and failed to demonstrate exceptional circumstances to justify bypassing the statutory remedy; therefore the judicial review was premature and an abuse of process.