Car Plan Ltd and Others V K.L.G. Perera, Deputy Director of Customs and Others – sllr 2003 volume 2 page 303

The case between Car Plan Ltd and others and K.L.G. Perera, Deputy Director of Customs and others, addressed the authority to mitigate or restore seized vehicles under the Customs Ordinance. It was determined that, upon seizure under section 52, vehicle ownership vests in the State, and only the Minister holds express statutory authority to order restoration or conditional delivery under sections 164 and 165. The Director General of Customs is restricted, under section 163, to mitigating penalties or forfeitures when unduly severe, but cannot order release once forfeiture is effected. The findings established, based on inquiry evidence and the petitioners’ admissions, that the omission to declare a conversion cost of US$1,500 constituted a false declaration intended to avoid customs duties