Rajapaksha and Others vs. Director General of Customs and Others – sllr 2020 volume 2 page 236

In the case between Rajapaksha and Others (Customs officers) and the Director General of Customs and Others, the court addressed the issue of the lawfulness of the 1st Respondent’s (Director General of Customs) power to set aside a forfeiture order when mitigation had already been determined under section 163 of the Customs Ordinance. The holding established that once section 163—governing special provision for penalty mitigation—has been invoked, subsequent alteration by the exercise of general powers under section 2 is not permitted. The decision reaffirmed that statutory procedure under section 163 prevails over general discretionary authority, relying on the statutory framework of the Customs Ordinance and principles of administrative ultra vires. The ruling quashed the order (P9) of t