Nagananda Kodituwakku & Co. has served the notice with regard to an abuse of customs law relating to valuation of motor vehicles.

The notice sent to the AG says over 100 units of motor vehicles are being detained at Hambantota port by a superintendent of customs (CIB directorate) S.K.A.S. Senanayake, challenging the minimum value on which all levies have been paid by the importers.

In November 2013, the transaction value, the primary source of valuation for customs purposes, was replaced by the minimum value as determined by the director general of customs, based on the prices furnished by the vehicle manufacturers.

The notice says, however, no rule of law prevails in the customs concerning the taxation of motor vehicles, where some officers are allowed to abuse the new valuation regime as they please.

A detailed revelation will follow.

Given below is a copy of the notice sent to the AG: