15 Apr 2025
1. ) MENTERI KEWANGAN 2. ) MENTERI PERDAGANGAN ANTARABANGSA DAN INDUSTRI 3. ) KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA 4. ) Kerajaan Malaysia DILER DEMIR CELIK ENDUSTRU VE TICARET A.S. ALSO KNOWN AS DILER IRON AND STEEL CO. INC.
- Citation
- 01(f)-8-03/2024(W) (Mahkamah Persekutuan)
- Court
- f
- Case number
- 01(f)-8-03/2024(W) (Mahkamah Persekutuan)
Federal Court held ss17 and 18 must be read together but s17(2)/(3) do not apply where the statutory proviso in s2(5) is not satisfied and there are no grounds to deem related-party pricing unreliable; IA reasonably relied on invoices between respondent and DDT to determine export price under s17(1); respondent failed to substantiate that duty drawback affected price comparability so no adjustment under s18(3) was required. Questions answered: Q1 affirmative; Q2 negative; Q5 negative.