SME POWER SYSTEM SDN BHD v 1. ) MENTERI KEWANGAN MALAYSIA 2. ) KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA

wa-25-16-01-2026 High Court (Mahkamah Tinggi) 27 April 2026 • WA-25-16-01/2026

Catchwords

ADMINISTRATIVE LAW: Judicial review – Application for leave to commence judicial review – Certiorari – Declaration – Refusal of Minister to grant remission – Minister failed to consider wrongful acts of the Director General of Customs – No appeal against the decision of the Director General in issuing the bills of demand – Whether application for leave an abuse of the process of the court – Sections 41(1) and 96 of the Sales Tax Act 2018.

Judges (1)

Amarjeet Singh a/l Serjit Singh Delivered

Parties (3)

KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA Respondent Menteri Kewangan Malaysia Respondent SME POWER SYSTEM Sdn Bhd Applicant

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (wa-25-16-01-2026)