Toyota Lanka (Private) Limited vs W.A. Chandradasa, Addl. Director- General of Customs – CA WRIT APPLICATION NO 611/2010-2025

The Court of Appeal of the Democratic Socialist Republic of Sri Lanka heard an application by Toyota Lanka (Private) Limited, a subsidiary of Toyota Tsusho Corporation, against W.A. Chandradasa, K. Premnath, and the Director-General of Customs. The application sought Writs of Certiorari and Prohibition under Article 140 of the Constitution concerning a short payment of Rs. 67,380,782, allegedly due to the misclassification of imported Toyota Land Cruiser Prado vehicles. The dispute centered on the appropriate HS Code classification and the statutory commencement of the 24-month period under section 18(2) of the Customs Ordinance, previously deliberated by the Supreme Court.

M.C.B.S. Morais J. stated that the relief sought included quashing the decision dated 1 September 2010 and restrai