Sinnasamy Muttia, Ramasamy Manoharan, Sarojani Manoharan vs Dayapala Hewathenne – CA WRIT APPLICATION NO. 371/08-2011

The case between Sinnasamy Muttia, Ramasamy Manoharan, and Sarojani Manoharan trading as “Luckyland Biscuits Manufactures” (Petitioners) and Dayapala Hewathenne, Assistant Director of Customs and others (Respondents), addressed whether an order of mitigated forfeiture and penalty under Section 47 of the Customs Ordinance, imposed for alleged misdeclaration of imported goods, was lawful. The court held that forfeiture and penalty may lawfully be imposed under Section 47 even after the delivery and removal of goods if wrongful entry or evasion of duties is established. This reaffirmed the principle that customs authorities retain enforcement powers post-release to prevent evasion of customs laws. The decision relied on the Supreme Court precedent in Toyota Lanka (Pvt) Ltd. v. Jayathilaka and