Lanka Jathika Sarvodaya Shramadana Sangamaya v. Heengama Director General of Customs and Others – sllr 1993 volume 1 page 001

In the case between Lanka Jathika Sarvodaya Shramadana Sangamaya (petitioner) and Heengama, Director General of Customs, along with other customs officials and state representatives (respondents), the court addressed whether goods imported by the petitioner were properly forfeited for alleged undervaluation under Section 52 of the Customs Ordinance and whether the refusal to mitigate the forfeiture under Section 163—when other similar requests had been granted—constituted a violation of equal protection under Article 12(1) of the Constitution. It was determined that, although undervaluation had occurred and statutory forfeiture was legally recognized, the refusal to mitigate forfeiture was exercised in a discriminatory manner. Relief was awarded to the petitioner, including release of the