SD Guthrie International Pasir Gudang Refinery Sdn Bhd v KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA

wa-25-389-11-2025 High Court (Mahkamah Tinggi) 12 February 2026 • WA-25-389-11/2025 • 14 min read

12 cases cited (0 SG, 12 foreign)

Catchwords

Administrative Law — Judicial review — Application for — Applicant was issued Bill of Demand for import duty on import of crude coconut-breach of condition of the import duty exemption facility-Applicant contends decision of Respondent tainted with illegality and irrationality-no power to impose conditions, only the Minister can do so-Issue whether improper to resort to judicial review when internal statutory remedy to redress grievance exists-should apply for review before the Director General-followed with appeal to Customs Appeal Tribunal-only then can an appeal be brought to the High Court from a decision of the Tribunal

Practice Areas

Administrative Law

Judges (1)

Alice Loke Yee Ching Delivered

Counsel (4)

Raja, Darryl & Loh Firm Chang Ee Leen Counsel Applicant Krishna Priya a/p Veenagopal @ Venugopal Counsel Respondent William Wong Counsel Applicant

Parties (2)

KETUA PENGARAH JABATAN KASTAM DIRAJA MALAYSIA Respondent SD Guthrie International Pasir Gudang Refinery Sdn Bhd Applicant

Statutes Cited

Customs Act 1967 (Cap 235)

s 14 s 14(2) s 143 s 17(1)

GST Act

s 124

Rules of Court 2012

Sales Tax Act 1972

s 68

Cases Cited (12)

MY (12)

[1970] 2 MLJ 41 [1973] 2 MLJ 163 [1987] 2 MLJ 185 [2010] 9 CLJ 505 [2011] 2 MLJ 457 [2014] 4 MLJ 377 [2017] 1 MLJ 563 [2017] 4 MLJ 656 [2019] 1 MLJ 30 [2019] 2 MLJ 716 [2020] 5 MLJ 207 [2025] MLJU 831

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (wa-25-389-11-2025)