15 Sept 2021
LAM AH COMPANY SDN BHD KETUA PENGARAH KASTAM DAN EKSAIS
- Citation
- PA-25-36-07/2020 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- PA-25-36-07/2020 (Mahkamah Tinggi)
The application was dismissed because the applicant had properly filed an appeal to the Customs Appeal Tribunal within the statutory period and section 141N of the Customs Act 1967 bars the High Court from entertaining the same issues while the Tribunal appeal is pending; transitional provisions in the repeal statute vest jurisdiction for the appeal in the Customs Appeal Tribunal, so the statutory appeal remedy must be exhausted before judicial review.