Dialog Axiata PLC vs S.P. Charles and others – CA WRIT 383/2018-2025

This case concerns Dialog Axiata PLC challenging a Customs order regarding alleged undervaluation of imported submarine telecommunication cables. The Petitioner contested that freight, insurance, and cable-laying/installation charges were not declared, arguing these were part of a ‘turnkey’ contract and not separately ascertainable. The Customs authorities asserted this omission violated the Customs Ordinance. The court ultimately dismissed the application, finding the Petitioner’s claims unsubstantiated and their conduct lacking probity.

D. Thotawatte, J. delivered the judgment, establishing the factual context of Dialog Axiata PLC’s importation of submarine telecommunication cables for the Bay of Bengal Gateway project. The findings detailed post-clearance audit discrepancies by Custo