15 Aug 2018
KETUA PENGARAH KASTAM STARKEN AAC SDN BHD (No. Syarikat: 752003 – D)
- Citation
- WA-24-11-04/2018 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-24-11-04/2018 (Mahkamah Tinggi)
The High Court allowed the Director General's appeal, holding that the operative decision for appeal was the issuance of the Bills of Demand on 7.12.2015 (appealable under s143 Customs Act and s68(2) Sales Tax Act) and Starken's challenge to the DG's 4.4.2017 letter was an impermissible circumvention of the statutory 30‑day appeal period; alternatively, on the merits s17 Customs Act 1967 imposes liability on the importer to pay shortfalls even where the shortfall arose from fraud by agents, so the BODs were correctly issued to Starken.