M. Dharmawardena v. Director General of Customs et al. – CA 645/2008-2011

In the case between M. Dharmawardena (Petitioner) and the Director General of Customs, Sri Lanka Customs (Colombo 1), and others (Respondents), the court addressed the entitlement of the Petitioner to relief by way of writs of Certiorari, Prohibition, and Mandamus, following the seizure and forfeiture of a backhoe loader under the Customs Ordinance. The court held that failure to declare the backhoe loader in the customs declaration justified the Customs’ order of forfeiture, and no evidence of mala fides or procedural impropriety was established. This judgment reaffirmed the legal principle that the declarant bears responsibility for accurate disclosure of imported goods and that such non-disclosure attracts forfeiture, in accordance with customs law. The decision rested on the Customs Or