Fermpro Sdn Bhd v Ketua Pengarah Jabatan Kastam dan Eksais Diraja Malaysia [2025] 2 AMR 233, CA

Administrative law – Remedies – Judicial review – Certiorari order sought to quash Director-General of Customs' ("DG") decision to maintain four bills of demand ("BODs") – Ethanol imported by company from Singapore into declared free zone at Port Klang – High Court found company should be named as "exporter" instead of "importer" in Form K1 – Whether lawful for DG to raise BODs against company – Whether error in Form K1 regarding company's details – Whether due to purported "error" in Form K1, DG could oust free tax status in reg 28(1) of the Free Zones Regulations 1991 and s 57(a) of the Sales Tax Act 2018 – Whether company should have appealed to Customs Appeal Tribunal before filing judicial review application – Customs Act 1967, ss 17(1), 143(1), (5) – Excise Act 1976, s 15 – Free Zones Act 1990, s 7(1)(b) – Free Zones Regulations 1991, reg 28(1) – Goods and Service Tax Act 2014, s 43 – Sales Tax Act 2018, ss 2, 28, 28(1), 57(a), (a)(ii)

Revenue law – Assessments and collections – Sales tax – Certiorari order sought to quash Director-General of Customs' ("DG") decision to maintain four bills of demand ("BODs") – Ethanol imported by company from Singapore into declared free zone at Port Klang – High Court found company should be named as "exporter" instead of "importer" in Form K1 – Whether lawful for DG to raise BODs against company – Whether there was error in Form K1 regarding company's details – Whether due to purported "error" in Form K1, DG could oust free tax status in reg 28(1) of the Free Zones Regulations 1991 and s 57(a) of the Sales Tax Act 2018 – Whether company should have appealed to Customs Appeal Tribunal before filing judicial review application – Customs Act 1967, ss 17(1), 143(1), (5) – Excise Act 1976, s 15 – Free Zones Act 1990, s 7(1)(b) – Free Zones Regulations 1991, reg 28(1) – Goods and Service Tax Act 2014, s 43 – Sales Tax Act 2018, ss 2, 28, 8(1), 57(a), (a)(ii)

Chong Kon You @ Chong Kwan Yew v Tee Joo Teik [2025] 2 AMR 258, HC

Civil procedure – Summary judgment – Appeal – Claim for outstanding dues under personal loan – Debtor alleged debt had been assigned to third party – Whether triable issues or bona fide defence raised – Whether summary judgment correctly entered

Etiqa General Takaful Berhad v Mohd Khairul Irman bin Mohd Zin & 2 Ors [2025] 2 AMR 264, HC

Insurance – Motor insurance – Third party claim – Application by insurer for declarations that motor insurance policy void and unenforceable – Policy purchased on same day as accident – Whether policy in effect at time of accident – Whether insurer waived rights by not making specific inquiries before issuing policy – Whether voiding policy would undermine protective purpose of the Road Transport Act 1987 – Financial Services Act 2013 – Road Transport Act 1987, s 96(3)

Ga Yee Furniture Sdn Bhd v Encony Development Sdn Bhd & 3 Ors [2025] 2 AMR 281, HC

Company law – Directors – Fiduciary duties – Breach of – Shareholders and director transferred company's money fraudulently to two other companies – Money used to purchase land – Company sought damages and declaration that constructive trust created over transferred money and land on company's behalf – Transferred money alleged to be advance loan – Whether proved – Whether alleged loan could be related-company transactions – Whether constructive trust created over money and loan in favour of company – Whether law of tracing applicable – Whether causes of action of conspiracy to injure, fraud or breach of fiduciary duties established

Tort – Damages – Claim for – Allegations of conspiracy to injure, fraud or breach of fiduciary duties – Whether established – Shareholders and director transferred company's money to two other companies – Money used to purchase land – Company sought damages and declaration that constructive trust created over transferred money and land on company's behalf – Transferred money alleged to be advance/loan – Whether proved – Whether alleged advance/loan could be related company transactions – Whether constructive trust created over money and loan in favour of company – Whether law of tracing applicable – Whether causes of action established

Lee Hui Ling v Chong Nyoke Chin [2025] 2 AMR 312, HC

Trust and trustees – Presumption of trust – Resulting trust – Mother and daughter jointly purchased properties – Due to breakdown in relationship, both parties sought transfer of each other's half-share in properties – Mother alleged properties were held on trust for her – Whether there was trust created in favour of mother – Whether daughter owned properties – Whether suit and/or counterclaim ought to be allowed

One Industrial (M) Sdn Bhd v Shoraka Construction Sdn Bhd & Anor [2025] 2 AMR 326, HC

Civil procedure – Declaratory reliefs – Application for – Plaintiff entered into sale and purchase agreement with second defendant ("plaintiff's SPA") for two industrial units ("properties") – Credit and debit notes issued by second defendant to plaintiff – Development project subsequently sold to first defendant – Second defendant's liquidator declared sale void under s 528 of Companies Act 2016 – First defendant used liquidator's declaration as basis to declare plaintiff's SPA void – First defendant cancelled credit and debit notes issued by second defendant and issued new debit notes to plaintiff – Whether first defendant's actions void – Whether plaintiff's SPA could be declared void – Whether properties held in trust for plaintiff – Whether plaintiff entitled to declaratory reliefs sought – Companies Act 2016, s 528 – National Land Code, s 340

Probis Financial Services Pty Limited (administrators appointed) v City Credit Investment Bank Limited [2025] 2 AMR 337, HC

Company law – Liquidators – Appointment of – Disputes between petitioner and creditors regarding appointment of liquidator – Court granted petitioner's ex parte application to appoint interim liquidator – Interim liquidator's progressive reports revealed company's inability to pay debts – Creditors sought to have interim liquidator replaced due to his charges – Whether they were excessive and would exceed company's realisable funds available – Whether it could be ground to replace interim liquidator – Whether liquidator proposed by creditors more suitable – Parameters and considerations thereof – Companies Act 2016, ss 465(1)(e), 466(1)(a), (c)