03-8890 6401 | tribunalkastam.treasury.gov.my
To be a dynamic appeal tribunal in settling customs disputes
Register, hear and decide appeals in a fair, transparent and speedy manner
- Provide an appeal system which is fair, transparent and speedy for dissatisfied persons to appeal against the decision of the Director General of Customs
- Enhance the efficiency of the tax administration appeal system to make it more business and client friendly
- Register, hear and decide on appeals filed.
- Assist parties to negotiate an agreed settlement
- Act as an independent judicial body
- The decision of the Tribunal is deemed to be an order of a Sessions Court and can be enforced accordingly
- The decision of the Tribunal is final and binding on all parties
- Register an appeal on the same day of filing.
- Fix the date, place and time of hearing and inform the parties not less than fourteen (14) days before the date of hearing.
- Assist the parties to negotiate an agreed settlement. Where such settlement cannot be reached, proceed with the hearing of the appeal.
- Decide the appeal without delay and if practicable within sixty (60) days from the first day of hearing