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2021 MarsdenLR 2367

COURT OF APPEAL PUTRAJAYA
THE CUSTOMS AND TAX ADMINSTRATION OF THE KINDOM OF DENMARK – Appellant
Versus
SALING CAPITAL LIMITED & ORS – Respondent


JUDGMENT

Lee Heng Cheong JCA:

Introduction

[1] There are 20 Appeals before this Court. They comprised 4 sets of appeals:

(i) The first set is Appeal No 1130, which is the appeal against the refusal of the Learned Judicial Commissioner ("Learned JC") to grant inter partes, a Mareva injunction against the 40 Respondents pending the trial of the High Court Suit. The 40 Respondents comprised 1 Labuan company, shareholders and directors of 24 Labuan companies ("Mareva Respondents").

(ii) The second set of appeals, namely Appeals No 1127-1129, 1131-1133 and 1139, are against the setting aside of the Appellant's ex parte Mareva Order against the same 40 Respondents.

(iii) The third set of appeals, namely Appeals No 1124-1126, 1128, 1618, 1620, 1623 and 1624 are against the setting aside of the ex parte Anton Piller Order against 10 Respondents comprising the 4 Labuan trust companies and 6 directors ("AP Respondents").

(iv) The fourth set of appeals, namely Appeals No 1134-1137, are against the setting aside of the ex parte Order Uplifting Labuan Secrecy.

Background

[2] When the Appellant who is the Plaintiff, filed the Suit in the Labuan High Court ("LHC"), the Appellant simultaneously applied for


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