Subramaniam Vasudevan & Others vs Director General of Customs and others – CA/WRT/0463/2021-2024

In the case between Subramaniam Vasudevan, Sarasvathi Vasudevan, and others trading as M/s Janatha Steels (Petitioners) and Major General (Rtd.) G. V. Ravipriya (Director General of Customs), the substantive issue concerned the applicability of Section 154 of the Customs Ordinance where no forfeiture of goods occurred and a penalty alone was imposed. It was determined that Section 154 did not govern the dispute as forfeiture had not occurred, and it was further established that the Director General of Customs was vested with implied authority under Section 2 of the Ordinance to consider and revise orders from subordinate officers. The application challenging the dismissal of the appeal was allowed, with the Petitioners awarded costs. This holding emphasized that revisional powers are broad