Isuzu said that under the Asean Industrial Cooperation (AICO) scheme, it was entitled to an import duty of 5 per cent. Hence, Isuzu will only be required to pay the 5 per cent import duty. The court also dismissed the two departments’ appeal, which claimed that the automaker had imported fewer transmission sets than the approved number. They also claimed that its subsidiary, Isuzu Engine Manufacturing (Thailand), also did not meet the requirements to export car engines under the AICO scheme. The court, however, said the appeal was based on new facts that had not been raised when evaluating the import tax.
