JUDGMENT

Suraya Othman JCA:

[1] The Respondent (Public Prosecutor) alleged that the 1st Appellant (Simplex Sdn Bhd) had committed an offence under s 135(1)(g) of the Customs Act 1967 (Act 235) by under-declaring the value of the kitchen equipment ie Manitowoc Ice Machine, Taylor Soft Serve Freezer, Manitowoc half-dice, Menu-master oven and Manitowoc ice dispenser (hereinafter collectively referred to as "said goods") imported from the period of January 2010 until December 2011 and thereby the 1st Appellant had fraudulently evaded the customs duties and taxes imposed on the said goods at the time of import. The Respondent then on 23 September 2014 seized RM390,932.70 from the 1st Appellant's Maybank Berhad current account no 014280-402164 (the seized property) which the Respondent alleged were the proceeds of the unlawful activity or offence committed from the period of January 2010 until December 2011. The Respondent then made an application to the High Court pursuant to s 56(1) of Anti-Money Laundering, Anti-Terrorism Financing and Proceeds of Unlawful Activities Act 2001 (AMLATFPUA) [Act 613] to forfeit the seized property.

[2] The learned High Court Judge allowed the Respondent/A