Mans Lanka (Pvt) Ltd V Lakshman Perera, Director-General of Customs and Others – sllr 2003 volume 2 page 308

Brief
In the case between Mans Lanka (Pvt) Ltd and Lakshman Perera, Director-General of Customs (with other customs officials as respondents), the court addressed the legality of a customs inquiry that resulted in forfeiture of a consignment of mammoties. It was held that the inquiry was not lawfully conducted, as critical statutory requirements under the Customs Ordinance—particularly Sections 51, 52, and Schedule E—were not properly applied in the assessment of market pricing and valuation. The principle reaffirmed is that statutory language regarding customs valuation is mandatory and that any decision made in contravention of these requirements is a nullity. This determination relied on the relevant statutory framework and established case law, emphasizing that administrative decisions