BC Computers Ltd vs U.S. Wickramasinghe – CA APPLICATION NO. 764/07-2013

In BC Computers Ltd v U.S. Wickramasinghe, Assistant Superintendent of Customs and others, the court addressed whether customized software, being intangible property delivered on physical media, is liable for Customs duty under the Customs Ordinance of Sri Lanka when imported and installed, and whether the return of the physical media abroad by foreign engineers affects such liability. It was held that importation of software on physical media constitutes an import of goods subject to Customs duty, regardless of the return of the physical carrier, reaffirming the legal principle that, for Customs purposes, both the carrier and the intangible software therein are valued together as imported goods. This decision relied on relevant provisions of the Customs Ordinance and Supreme Court precede