Car Plan Ltd. v. K.L.G.T. Perera et al. – SC APPEAL NO. 19/2004-2010

In the case between Car Plan Ltd. and others (petitioners) and the Sri Lanka Customs officials including K.L.G.T. Perera, W.D.L. Perera, and the Attorney General (respondents), the court addressed the issue of whether a false declaration was made by omitting a US $1500 conversion cost from the CIF valuation of imported KIA Sportage vehicles. The court held that the petitioners had, based on the evidence, made a false statement regarding the CIF value, thus subjecting the vehicles to forfeiture under the Customs Ordinance. The reasoning reaffirmed the principle that full and accurate disclosure of Customs value is required and that deliberate undervaluation violates statutory customs requirements. Reliance was placed on statutory interpretation, documentary evidence, and established customs