Kala Traders (Pvt.) Ltd. And Another v. Director General Of Customs And Others – sllr 2006 volume 1 page 295

In the case between Kala Traders (Pvt.) Ltd. and another and the Director General of Customs and others, the court addressed whether the Sri Lanka Standards Institution’s (SLSI) standards are binding on the Customs Department in classifying imported sugar for customs duty purposes. The issue centered on the interpretation and application of the Customs Ordinance in the context of differing classification standards and allegations of suppression of material facts by the importer. It was held that SLSI standards do not bind the Customs Department, and any determinations regarding dutiability must be made pursuant to the inquiry procedures set out in the Customs Ordinance. The application was dismissed on grounds including the suppression of material evidence by the importer, reaffirming the