Rican Lanka (Pvt) Limited v. Director General of Customs and Others – CA WRIT APPLICATION NO. 87/2012-2019

In Dialog Axiata PLC v. The Director General of Customs and M. Ravindra Kumar (Deputy Director of Customs), the court considered whether Customs authorities lawfully reclassified imported USB modems under a different HS Code, thereby imposing an additional duty and whether their subsequent inquiry breached the principles of natural justice, specifically the right to be heard (audi alteram partem). The proceedings revealed that Dialog Axiata was not afforded an opportunity to cross-examine witnesses or properly present its case during the inquiry, resulting in a summary demand for payment. It was determined that this process violated procedural fairness. The court granted a writ of certiorari quashing the Customs’ order and allowed the application, reaffirming that procedural fairness and t