Wasana Trading Lanka (Pvt.) Ltd vs. Director General of Customs and Another – sllr 2010 volume 2 page 319

The case between WASANA TRADING LANKA (PVT.) LTD (Plaintiff) and DIRECTOR GENERAL OF CUSTOMS and another (Defendant) addressed the issue of whether Customs may require an importer to amend a self-declared HS Code in a CUSDEC import declaration, as well as the procedural standards governing customs classification disputes. It was held that Customs cannot compel an importer to correct a self-declared HS Code merely on the Director General’s differing classification opinion, without affording due process, specifically a hearing. The principle reaffirmed is that importers’ declarations in CUSDEC are statements of opinion, not absolute fact, and that a mandamus may issue to remedy a refusal to perform a statutory duty. This relied on Section 47 and Section 10 of the Customs Ordinance alongside