WTL Automobiles (Private) Limited vs Director General of Customs – CA WRIT APPLICATION NO. 155/2015-2016

In the case between W T L Automobiles (Private) Limited and KA Chulananda Perera (Director General of Customs) with other customs officials and government authorities, the court addressed the issue of the correct Harmonized System (HS) customs classification for imported Mitsubishi Outlander Plug-in Hybrid Electric Vehicles (PHEVs). The contention was whether these vehicles should be classified and taxed as “electric vehicles” attracting lower duties or as “hybrid vehicles” incurring higher duties. The holding established that the Director General of Customs acted within the scope of statutory authority both in designating the classification as hybrids and in seeking clarification from the World Customs Organization. The principle reaffirmed is that the Nomenclature Committee’s recommendat