Judicial review applications are barred if the applicant has not exhausted available statutory appeal remedies, rendering the application premature.

JUDGMENT

Ahmad Kamal Md Shahid J:

Introduction

[1] The Applicant on 8 July 2022 filed an application for leave to commence judicial review proceeding (Encl 1) under O 53 of the Rules of 2012 (ROC) seeking, among others the following:-

1.1 That the Applicant is given leave of this Honourable Court to file this application for judicial review pursuant to O 53 r 3(1) of the ROC for:

(a) an order of Certiorari to quash the 1st Respondent's decision dated 6 April 2022 (Decision) in rejecting the Applicant's application for review dated 21 September 2021 (Review Application) which was communicated to the Applicant on 11 April 2022 through the 2nd Respondent's letter dated 11 April 2022 on the ground that the 1st Respondent failed to consider and take into account the Customs Ruling dated 24 March 2020 (2020 Ruling);

(b) a declaration that the Respondent's failure to give effect to the 2020 Ruling namely that the product "Electric Potential Thermotherapy Mattress" under the brand ÄMLIFE (Product) imported and supplied by the Applicant shall be classified under the tariff code 9404.29.20 00 (Customs Duties Order 2017) as a "mattress, hyperthermia type" and thus, attracts zero percent (0%) import duty rate and is exempted from sales tax, amounts to a breach of, amongst others, s 10C(4) of the Customs Act 1967 (Customs Act) and/or s 45(4) of the Sales Tax Act 2018 (Sales Tax Act);

(c) a declaration that the Product should attract zero percent (0%) import duty rate pursuant to the 2020 Ruling and the provisions of the Customs Duties Order 2017;

(d) a declaration that the Product should be exempted from sales tax pursuant to the 2020 Ruling and the provisions of the Sales Tax (Goods Exempted from Tax) Order 2018; and

(e) a declaration that the Decision is unlawful/illegal, null and void and thus, the Application is not required to pay the total sum of RM2,372,162.98 as demanded by the Respondents through the Bills of Demand dated 24 August 2021 (Bills of Demands);

1.2 That all further proceedings including the enforcement of the Decision and/or the Bills of Demand be stayed until the full and final determination of this application;

1.3 That the Respondents are prohibited from taking any enforcement action or proceeding in relation to the Decision and/or the Bills of Demand until the full and final determination of this application;

1.4 That the costs of and/or incidental to this application be paid by the Respondents to the Applicant; and/or

1.5 That all such further, alternative, consequential or other reliefs, orders and/or directions as this Honourable Court deems fit and proper are given.

[2] In the Application, the Applicant essentially challenges decisions order for certiorari to quash Respondent's decision in the form of two bills of demand dated 24 August 2021.

[3] After the hearing, I dismissed the Applicant's application for leave for judicial review (Encl 1) This judgment contains the full reasons for my decision.

Background Facts

[4] The background facts gathered from the cause papers, Affidavit in support and submission of the parties. I respectfully adopt them subject to some modifications and can be summarized as follows:-

4.1 The Applicant is Involved in the business of supplying healthcare and other related products including the product Ëlectric Potential Thermotherapy Mattress" under the brand ÄMLIFE"(Product).

4.2 The product has the function of raising body temperature and can be used for hyperthermia treatment to, amongst others, treat hypothermia symptoms and thus, the Applicant takes the position that the Product should be classified under the tariff code 9404.29.20.00 (Customs Duties order 2017) as a "hyperthermia / hypothermia type"mattress which does not attract any import duty and sales tax.

4.3 The key chronology of events leading to this application is undisputed and is as follows:

2 July 2018 The Applicant applied for a customs ruling pursuant to s 10A of the Customs Act in respect of the tariff classification of the Pro