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%) imp