Christina Packaging and Accessory (Private) Limited & R. M. Samarasinghe v. Major General G. V. Ravipriya (Retd.) & Others – CA WRIT APPLICATION NO: 524/2021-2023

In the case between Christina Packaging and Accessory (Private) Limited (and its director, R. M. Samarasinghe) and Sri Lanka Customs officials (including Major General G. V. Ravipriya (Retd.), A. M. S. P. Jayawardena, H. R. G. Karunathilake, M. T. M. Kumarasinghe) and the Attorney General, the court addressed the legality of the Customs authorities’ forfeiture of imported goods due to non-declaration under the Customs Ordinance. The court held that the relevant provisions mandated forfeiture for any discrepancy in goods declaration, leaving no room for discretionary mitigation once the statutory requirements were triggered. The decision reaffirmed the principle that mandatory legal consequences follow nondisclosure or incorrect declaration of goods under customs law. The judgment relied on