Ketua Pengarah Hasil Dalam Negeri v Kind Action (M) Sdn Bhd [2025] 3 AMR 817, FC

Administrative law – Remedies – Judicial review ("JR") – Real property gains tax ("RPGT") certificate and assessments issued pursuant to land disposals – Notices of additional assessments ("disputed notices") subsequently raised for same transactions without revoking earlier RPGT certificate and assessments – Company filed appeal to Special Commissioners of Income Tax and commenced JR proceedings – Whether issuance of disputed notices without revocation of RPGT certificate and assessments tainted with illegality – Whether certificate and assessments under Real Property Gains Tax Act 1976 final and conclusive – Whether Revenue's actions contrary to principle of double taxation – Applicability of doctrine of estoppel – Whether existence of domestic remedy bars JR – Income Tax Act 1967, s 4(a) – Real Property Gains Tax Act 1976, ss 14(1)(a), (b), (3), 20, 20(1), (2)

AGM Duty Free (Tengah) Sdn Bhd v Mohamad Hafiz bin Ishak & 3 Ors [2025] 3 AMR 848, CA

Customs and excise – Seizure or forfeiture – Seizure of goods – Claim for damages arising out of alleged unlawful continuous seizure of goods dismissed – No prosecution commenced within 30 days from date of seizure notice – Matter not referred to magistrate – Whether seizure of goods in breach of s 128(3) of the Customs Act 1967 ("Act") – Whether non-compliance with s 128 of the Act fatal – Whether seizure of goods lawful – Whether dismissal of claim for damages plainly wrong – Whether s 127 of the Act applicable – Whether appellate intervention warranted – Customs Act 1967, ss 65, 127(1), 128, 128(1), (3), (3A), (4) – Federal Constitution, Articles 13(1), 145, 145(3)

Abd Zaidi bin Abdul Rahman v Public Prosecutor [2025] 3 AMR 868, HC

Criminal law – Offences affecting the human body – Assault or use of criminal force with intent to outrage modesty – Appeal against conviction and sentence – Whether complainant's testimony corroborated – Whether complainant credible witness – Six days' delay in communication of incident to complainant's mother – Whether delay fatal – Whether complainant's mother's evidence hearsay – Whether sentence manifestly excessive or wrong in law – Penal Code, s 354

Faizal bin Saingkin v Public Prosecutor [2025] 3 AMR 877, HC

Criminal law – Sexual offences against children – Physical sexual assault – Appeal against conviction and sentence – Whether complainant's evidence corroborated – Whether conviction sustainable on sole evidence of child complainant – Whether elements of charge proved – Whether date when sexual act committed vital ingredient of charge in sexual offences – Whether prima facie case made out – Evidence Act 1950, s 133A – Sexual Offences against Children Act 2017, ss 14(a), 16(1), 17, 18, 26, 27

HAI v PAI (KAI – Co-respondent) [2025] 3 AMR 887, HC

Family law – Judicial separation – Application for maintenance, division of matrimonial assets and damages – Husband allegedly committed adultery – Whether husband caused irretrievable breakdown of marriage – Whether wife could claim spousal maintenance and half of marital assets from husband – Whether wife entitled to damages from co-respondent – Relevant standard of proof in proving breakdown of marriage – Whether spousal maintenance may be ordered as lump sum – Whether arrangement existed regarding division of matrimonial assets in form of will – Whether court should adopt a feminist approach to division of matrimonial assets by invoking Article 8 of the Federal Constitution – Evidence Act 1950, s 114(g) – Federal Constitution, Article 8 – Law Reform (Marriage and Divorce) Act 1976, ss 58, 59