NIKE GLOBAL TRADING B.V., SINGAPORE BRANCH v PEMUNGUT DUTI SETEM

w-01a-623-11-2023 Court of Appeal (Mahkamah Rayuan) 2 September 2025 • W-01(A)-623-11/2023 • 2 min read

Catchwords

Revenue Law - Assessment of stamp duty -Appeal against the decision of the High Court dated 6 November 2023 in dismissing the Appellant's appeal against the assessment of stamp duty(ad valorem duty) raised by the Respondent - Whether the Novation Agreement is chargeable under subsection 16(1) read together with item 32(a) of the First Schedule of the Stamp Act 1949 - Whether the Novation Agreement extinguished the original obligations(a novation) or transferred a debt(an assignment).

Practice Areas

Revenue Law

Judges (3)

Ahmad Kamal bin Md. Shahid Delivered Azimah binti Omar Coram Ravinthran a/l Paramaguru Coram

Parties (2)

Nike Global Trading B.v., Singapore Branch Appellant Pemungut Duti Setem Respondent

Case Significance

NIKE GLOBAL TRADING B.V., SINGAPORE BRANCH v PEMUNGUT DUTI SETEM is a Court of Appeal (Mahkamah Rayuan) decision dated September 2, 2025 (citation: w-01a-623-11-2023). The panel comprised Ahmad Kamal bin Md. Shahid, Azimah binti Omar and Ravinthran a/l Paramaguru, with Ahmad Kamal bin Md. Shahid delivering the judgment.

What was the outcome of NIKE GLOBAL TRADING B.V., SINGAPORE BRANCH v PEMUNGUT DUTI SETEM?

NIKE GLOBAL TRADING B.V., SINGAPORE BRANCH v PEMUNGUT DUTI SETEM is a Court of Appeal decision dated September 2, 2025. The case was heard by Ahmad Kamal bin Md. Shahid. See the full judgment for details.

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (w-01a-623-11-2023)