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FAQ
1. Who can appeal to the Customs Appeal Tribunal ?
Any person dissatisfied with the decision of the Director General of Customs made after 1 June 2007 under the Customs Act 1967, Excise Act 1976, Service Tax Act 1975 and Sales Tax Act 1972 can appeal to the Tribunal.
2. What are the decisions that are appealable ?
Any decision of the Director General of Customs except matters relating to compound or goods seized are appealable to the Tribunal. Examples of appealable matters are decisions in respect of valuation, classification and drawback.
3. How is an appeal filed ?
An appeal must be filed in Form A (4 copies) together with a filing fee of RM100.00
4. Where can Form A be obtained ?
Form A can be obtained from the Customs Appeal Tribunal's office at Putrajaya or downloaded from the Tribunal's portal at http://tribunalkastam.treasury.gov.my
5. How is the filing fee to be paid ?
The filing fee can be paid by cash at the office of the Tribunal or by postal order, money order, bankers draft or companys cheque made payable to the "Pengerusi Tribunal Rayuan Kastam". For online filing, the filing fee can be paid through the Tribunal's Portal
6. When must an appeal be filed ?
An appeal must be filed within 30 days from the date of the notification in writing of the decision of the Director General of Customs.
7. If the 30 days period has lapsed, can an appeal still be filed ?
If the 30 days period has lapsed, an appellant can apply for an extension of time to file an appeal. The procedural guidelines for an application for extension of time is available from the Tribunal's portal at http://tribunalkastam.treasury.gov.my.
8. Can a lawyer represent an appellant ?
An advocate and solicitor cannot represent an appellant. However, a lawyer who is a full-time paid employee of a company can represent the company.
9. Can a consultant represent an appellant ?
A consultant can represent an appellant.
10.  Why must an appellant pay all taxes/duties including penalties before an appeal can be heard?
Regulation 4 of the Customs (Appeal Tribunal) Regulations 2007 stipulates that all duties/taxes and penalties payable must be paid before an appeal can be heard. However, appellants are advised to file in their appeal quickly so as to comply with the 30 days period. The Tribunal will only fix a hearing date after Regulation 4 has been complied with.
11. Where will the hearing be held ?
The hearing will be held at the Tribunals office in Putrajaya. Where necessary, hearing can be held at other locations.
12. Are there any other costs apart from the filing fee ?
Apart from the filing fee there are no other administrative costs. However, an appellant must bear the costs of calling witnesses on his behalf.
13. Is the decision of the Tribunal appealable to the High Court ?
Any party not satisfied with a decision of the Tribunal can appeal to the High Court on a question of law or of mixed law and fact.

 

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