TOYOTA LANKA (PVT) LTD., AND ANOTHER V.
JAYATHILAKA AND OTHERS

SUPREME COURT
SARATH N. SILVA, C. J.,
AMARATUNGA, J. AND
SRIPAVAN, J.
S.C. APPEAL NO. 49/2008
C.A. NO. 2118/2005
JUNE 30TH, 2008

Certiorari - Discretionary remedy- Quash a decision which is ultra vires - Customs Ordinance - Section 125 - Seizure of goods in respect of which a Bill of Entry (CUSDEC) had been submitted - Sections. 18 and 18A - Recovery of additional dues that maybe claimed instead of seizure - Section 153 - Disbursement of forfeitures and penalties in favour of Customs Officers and informers - Section 47 - Applicability in a situation of a disputed classification of goods or underpayment or short levy of duties or dues.

    This is an appeal from the judgment of the Court of Appeal, refusing a writ of certiorari sought by the plaintiff-appellant to quash an order made by an officer of the customs seizing nine Toyota Land Cruiser Prado motor vehicles imported by the 1st appellant company. The Order states that it is made under Section 125 of the Customs Ordinance. One of the issues before the Supreme Court was whether it is competent for an officer of the Customs to have