13 Aug 2025
KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA HOWE KEAT SDN BHD
- Citation
- P-01(A)-362-05/2024 (Mahkamah Rayuan)
- Court
- A
- Case number
- P-01(A)-362-05/2024 (Mahkamah Rayuan)
The Court of Appeal allowed the appeal, set aside the High Court decision and held that the Director General's certificate under s22A is admissible and constitutes sufficient (prima facie) evidence of the facts stated, is rebuttable but not conclusive, and the burden to rebut lies on the respondent who must apply to the court to have the Director General or his chemist testify or produce the chemist report; retrospective imposition of the sales tax was permissible under s17; accordingly the customs classification and demand for RM201,636.33 stood and costs of RM18,000 were awarded to the Appe…