JUDGMENT

Azman Abdullah JCA:

Introduction

[1] This is an appeal against the decision of the High Court dated 27 February 2020 in respect of the constitutionality of the Departure Levy Act 2019 [Act 813] and Departure Levy (Rate of Departure Levy) Order 2019 (PU(A) 213 Order) on the ground that it contravenes the constitutional right guaranteed by art 5(1) of the Federal Constitution to travel abroad.

[2] We heard the appeal on 4 January 2023 and the appeal was adjourned for decision. We delivered the decision on 14 March 2023. Having duly considered the appeal records and submissions of the respective counsel, we had unanimously dismissed the appeal of the Appellant. These are the reasons for our decisions.

[3] For ease of reference, parties will be referred to as they were in the proceedings before the High Court.