Kuruwita Manchester Textile v. Director- General of Customs – sllr 2003 volume 3 page 158

In the case between Kuruwita Manchester Textile Mills Ltd and Another and the Director-General of Customs, the court addressed the issue of whether the valuation of unexportable fabric under Sections 51 and 52 of the Customs Ordinance—requiring valuation according to Schedule E—was proper, and whether the administrative inquiry process under Section 8(1) complied with principles of natural justice. The determination was that the Customs were legally empowered to value goods per Schedule E and that the administrative inquiry did not violate principles of natural justice. Furthermore, the charges against the General Manager acting on behalf of the company were found to be valid. The application for a writ of certiorari was dismissed with costs, thereby reaffirming that the Customs Ordinance