IN THE COURT OF APPEAL IN THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA In the matter of an application for the grant of writs of certiorari and mandamus under and in terms of Article 140 of the Constitution of the Democratic Socialist Republic of Sri Lanka Anods Cocoa (Pvt) Ltd., No 66, Gampalagedera, Pugoda.

PETITIONER CA (writ) Application No.

CA/WRIT/459/2022 Vs.

1. T. T. Upulmalee Premathilalke, Controller General of Import and Export, Import and Export Control Department, No.25-1/3, 1^st Floor, Hemas Building, York Street, Colombo 1.

2. P.B.S.C. Nonis, Director General of Customs, Sri Lanka Customs, No.10, Main Street, Colombo 11.

3. (Dr.) Ramesh Pathirane, Minister of Industries.

4. J.M. Thilaka Jayasundara, Secretary.

Both of Ministry of Industries, No.73/1, Galle Road, Colombo 3.

5. Hon. Attorney General Attorney Generals Department, Colombo

12.

RESPONDENTS Before:

Bandula Karunaratha J (P/CA)

&

B. Sasi Mahendran, J.

Upul Jayasuriya, PC with I. Kanagaratnam AAL, Nisala Seniya Fernando Counsel:

AAL for the petitioner.

Milinda Gunatilleke, ASG, PC with Mihiri de Alwis, SC for the respondents.

written Submissions: By the petitioner – 29.02.2024.

By the respondent – 19.03.2024.

Argued on: 26.01.2024. Decided on: 04.04.2024.

N. Bandula Karunarathna J. P/CA The petitioner has filed this application seeking writs of certiorari to quash the alleged decisions made by the 1^st respondent to refuse to issue a letter of authorization in relation to the goods imported under the bill of lading marked P11, in order to enable the clearance of the consignments in question on open account terms, and the decisions made to the effect that the petitioner has violated the provisions of the Import and Export (Control) Act.

The petitioner has also sought writs of mandamus directing the 2^nd respondent to permit the petitioner to cancel the bank guarantee marked P18. After filing this application, the respondents filed their limited statement of objections by which they resisted the interim relief sought by the petitioner.

Thereafter, the matter was supported by the petitioner on 31^st May 2023 and the order was delivered by this Court on 27^th June 2023 granting interim relief sought under prayer (q) of the amended petition dated 16.12.2022. Accordingly, an interim order was issued by this Court against the 2^nd respondent directing them not to encash the guarantee bearing number LG/G22/6195. (P 18)

The interim relief prayed for by prayers (p), (r) and (s) were not granted.

The matter was then fixed for argument for 26^th January 2024 and both parties made oral submissions on the said date.

The petitioner is an importer who admittedly has to comply with the regulations made under the Imports and Exports (Control) Act No. 1 of 1969. The regulations in question are the Import Control Regulations on Payment Terms No. 7 of 2022 dated 24.06.2022. (P1). The said regulations are made under S.20 read with S.4(1) and S. 14 of the Import Control Act. S.20 vests the Minister with the power to make regulations. S. 4(1) provides that no person shall import or export goods except under a license, subject to S. 4(2) and 4(3).

S. 4(2) states that goods imported to Sri Lanka without a license under any other written law shall be deemed not to be a contravention of subsection (1). The petitioner does not rely on this section as no other written law is applicable to this case.

Section 4(3) states that regulations may be made providing to exemptions under section 4(1). The said section 4 of the Import and Export (control) Act No. 1 of 1969 is reproduced below; "Section 4 (1): Subject to the provisions of sub-section (and of any regulations made under subsection (3) no person shall import into, or export from, Ceylon any goods except under the authority, or otherwise than in accordance with the conditions, of a license Issued in that behalf under this Act by the Controller.

(2) The importation into, or the exportation from Ceylon after the date of commencement of this Act by any person of any