Singha Cement (Pvt) Ltd vs P. Saman De Silva et al. – CA Writ 128/2017-2023

In the case between Singha Cement (Pvt) Ltd. and certain senior officers of Sri Lanka Customs, the court addressed whether the customs value of imported cement should include unloading charges at the Port of Colombo under the amended Schedule E of the Customs Ordinance, and whether forfeiture proceedings under Section 52 of the Ordinance were lawfully initiated in relation to alleged false declarations regarding payment terms and party relationships. The court determined that unloading charges incurred at the Port of Colombo are not part of customs value under Schedule E, and that forfeiture cannot be sustained where a declaration conforms to statutory requirements. The decision reaffirmed that statutory valuation principles must be strictly interpreted and actions exceeding statutory auth