The Petition of M/s. ABC Imports v. The Commissioner of Customs and Others – CA WRIT APPLICATION NO: 392/2012-2021

In the case between W.J.R. Abyegunawardena (on behalf of Ramson Enterprises) and the Director General of Customs & Others, the court addressed whether Customs authorities acted arbitrarily and ultra vires in enhancing the declared value of imported goods, thereby violating the principles of natural justice as provided under Section 51A(6) of the Customs Ordinance. It was determined that the actions by Customs officials, in repeatedly uplifiting the declared value without proper reasoning or due procedure, were not in accordance with statutory requirements. The findings established that proper notice and opportunity to be heard were not given to the affected party, reaffirming the principle that administrative decisions affecting rights must comply with procedural fairness. Relief in the na