Free Lanka Trading Company Limited v. S.A.S.W.Jayatilake & Others – CA WRIT APPLICATION NO: 2196/2002-2021

The case between Free Lanka Trading Company Limited and S.A.S.W. Jayatilake, Director General of Customs, addressed the issue of the correct customs classification of imported Beehive Brandy described as “Beehive Brandy Essence,” alleged misdescription with stealth under Section 47 of the Customs Ordinance, and compliance with bonded warehouse regulations under Section 75. It was determined that the goods were properly classified as brandy concentrate (HS Code 2208) with actionable stealth, justifying forfeiture and penalties. The principle reaffirmed was that mere misdescription does not suffice for forfeiture unless supported by evidence of stealth, in line with established statutory and judicial principles. The decision relied on evidence including government analyst reports, supplier c