Malaysia legislation

Section 141N

of *CUSTOMS ACT 1967

Section 141N

(a)

the proceedings before the court were commenced before the appeal was lodged with the Tribunal; or

(b)

the appeal before the Tribunal is withdrawn, abandoned or struck out.

(2)

Where paragraph (1)(a) applies, the issues in dispute in the appeal to which those proceedings relate, whether as shown in the initial appeal or as emerging in the course of the hearing, shall not be the subject of proceedings between the same parties before the

Tribunal unless the appeal before the court is withdrawn, abandoned or struck out.

Notice of appeal and hearing

Section 141N — CUSTOMS ACT 1967 | mylaw.my