28 Feb 2025
Wintercorn Malaysia Sdn Bhd 1. ) KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA 2. ) Jabatan Kastam Diraja Malaysia (KDRM)
- Citation
- 01(f)-22-08/2024(W) (Mahkamah Persekutuan)
- Court
- f
- Case number
- 01(f)-22-08/2024(W) (Mahkamah Persekutuan)
Item 57 Schedule A of P.U.(A) 210 does not cover packaging materials purchased by a trader for repackaging of edible oil; the statutory scheme contains specific provisions governing packaging exemptions (Item 53 and manufacturer items) and those specific rules exclude trader repackaging; Wintercorn failed to prove it met all conditions (including export within six months) and the burden of proof on exemption remained unmet, so Customs' decision to disallow exemption was lawful and the appeal is dismissed.