Kuala Lumpur: The High Court here on Friday ruled that there was no evidence that Datuk Seri Najib Tun Razak had explicitly directed the amendment made to 1Malaysia Development Berhad (1MDB) final audit report, to exonerate himself from any civil or criminal liability.
Justice Mohamed Zaini Mazlan, in his judgement, said the former premier was merely concerned that the audit report could be spun politically and the amendment to the audit report was based on the former Auditor-General Tan Sri Ambrin Buang’s judgement and agreement and based on documents from the first accused (former chief executive officer of 1MDB Arul Kanda Kandasamy).
“This would not have been necessary if 1MDB’s management had been more cooperative before the publication of the earlier audit report. There was no evidence to show that Ambrin was forced to attend the meetings or make changes to the audit report.
“As for the gratification that was alleged to have sought, I agree that there was no causal link between the amendment made and the gratification alleged,” said the judge.
He further said the prosecution had not established how the items removed or amended could give rise to civil or criminal liability to Najib.
The judge, in acquitting Najib from the charge of using his position to order the amendment to the 1MDB final audit report before it was presented to the Public Accounts Committee to avoid any legal action being taken against him, said he was of the opinion that the items taken out from the earlier audit report will not give rise to any civil or criminal liability to the former Prime Minister.
“The amendment as stated by Ambrin was justified. The amendment was also known to the Public Accounts Committee and openly discussed,” said Justice Mohamed Zaini.
Therefore, he said, the presumption under Section 23(2) of the Malaysian-Anti Corruption Commission (MACC) Act 2009 cannot apply as the prosecution could not prove gratification.
Najib, 70, who is currently serving a 12-year jail sentence in Kajang prison for misappropriating SRC International Sdn Bhd’s funds was charged under Section 23 (1) of the MACC Act.
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