Dias v. Director General of Customs – sllr 2001 volume 3 page 281

In the case between Dias (a motor vehicle repair technician and businessman) and the Director General of Customs (representing customs officers), the court addressed the lawfulness of a seizure of a locally assembled Toyota Land Cruiser under the Customs Ordinance. It was held that the seizure notice did not amount to a final determination, and the statutory framework provided an opportunity for further inquiry, thereby fulfilling the requirements of natural justice even in the absence of a prior hearing. The principle reaffirmed is that seizure under the Customs Ordinance functions as an investigative step rather than a conclusive adjudication. The decision relied on relevant statutory provisions, notably Sections 8(1), 9(1), 125, 129, 130, 135, and 163, and referenced precedent cases. Th