Winepak Corporation (M) Sdn. Bhd. v KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA

b-01im-725-11-2024 Court of Appeal (Mahkamah Rayuan) 25 June 2026 • B-01(IM)-725-11/2024

Catchwords

The Appellant applied to the Director General of Customs (DG) for a review of the Bills of Demand under section 47(1) of the Excise Act 1976 – The review was partly allowed by the DG – Dissatisfied with that decision the Appellant lodged an appeal to the Customs Appeal Tribunal (Tribunal) – The Tribunal dismissed the Appellant’s appeal – The Appellant filed an application for leave to commence Judicial Review (JR) – preliminary objection by the Senior Federal Counsel (SFC) – whether the Appellant ought to have appealed the Tribunal’s decision to the High Court under section 141W of the Customs Act instead of filing an application for JR - whether the Appellant having unsuccessful in its appeal before the Tribunal is now taking a back door to have a second bite of the cherry to challenge the decision of the DG twice - whether it is an abuse of the court’s process and frivolous and vexations.

Judges (3)

Ahmad Kamal bin Md. Shahid Delivered Azhahari Kamal bin Ramli Coram Nadzarin bin Wok Nordin Coram

Parties (2)

KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA Respondent Winepak Corporation Sdn Bhd Appellant

Judgment

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Source: eJudgment (b-01im-725-11-2024)