W.G. Chandrasena and W.S. Wijeratne v. Director General of Customs, Sri Lanka Customs and M.M.I. Marikkar – SC APPEAL 31/2016-2018

In the case between W.G. Chandrasena and W.S. Wijeratne (Petitioner Appellants) and the Director General of Customs along with other customs officials (Respondents), the court addressed the legal validity of a Customs Inquiry and related orders concerning the registration and seizure of a Toyota Land Cruiser recorded under conflicting chassis numbers. It was held that the Customs Inquiry, which failed to satisfactorily explain the unauthorized change of the vehicle’s chassis number, did not support the finality of decisions issued by customs officers. The court reaffirmed that the Director General of Customs holds discretionary authority to recall or order further inquiries in light of inadequate or contradictory evidence. Principles from Regina Vs Secretary of State for the Home Departmen