Toyota Lanka (Pvt) Ltd. And Another v. Jayathilaka And Others – sllr 2009 volume 1 page 276

In the case between Toyota Lanka (Pvt) Ltd., and another (Appellant) versus Jayathilaka and others (Respondents), the court addressed the lawfulness of seizure of goods by Customs officers under Section 125 of the Customs Ordinance after a Bill of Entry (CUSDEC) had been submitted and import duties paid. The central issue concerned whether misdescription of vehicles (specifically the number of seats) justified forfeiture and seizure, or if, in the absence of concealment or evasion, the proper statutory process was the recovery of short-levied duties under Sections 18, 18A, and 47. It was held that such a seizure, particularly one resulting in recovery amounts exceeding the vehicles’ value, was ultra vires the Customs authority and inconsistent with the intended statutory framework. The pri