IN THE COURT OF APPEAL OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA In the matter of an Application for Orders in the nature of Writs of Certiorari, Mandamus Prohibition and Quo Warranto under and in terms of Article 140 of the Constitution of the Democratic Socialist Republic of Sri Lanka.

1. Abdul Vahid Shaul Hameed, 11, 4^th Street, Balakrishna Nagar, Nerkundram, Chennai, 600107, India.

CA/WRT/ 19/2020 Presently at 113, New Motor Street, Colombo 12. 2. Arumugam Paneer Selvam, 3/75, Brass Founder Road, Colombo 13.

3. Mohamed Ariff Mohamed Rizvi, No.327/8, Porathotta, Kochchikade.

Petitioners Vs.

1. P.M.S. Charles, Director General of Customs, Sri Lanka Customs, Custom House, 40, Main Street, Colombo11.

1(A) The Director General of Customs, (As the above-mentioned Director General of Customs has been appointed as the new Governor to the Northern Province and no appointment has been made for the position of Director General)

1(B) Vijitha Ravipriya, Director General of Customs, Sri Lanka Customs, Custom House, 40, Main Street, Colombo 11.

2. Tharanga Abeysuriya Gunasekera, Deputy Superintendent of Customs, DS537, Sri Lanka Customs Bandaranaike International Airport, Katunayake.

3. S.Ravikumaran, Superintendent of Customs, Chief Assistant Charges Officer, Sri Lanka Customs, Bandaranaike International Airport, Katunayake.

4. A.N. James, Superintendent of Customs, Chief Assistant Charges Officer, Sri Lanka Customs, Bandaranaike International Airport, Katunayake.

5. S. Ranasinghe, Superintendent of Customs, Chief Assistant Charges Officer, Sri Lanka Customs, Bandaranaike International Airport, Katunayake.

6. A.A.S. Abeysinghe, Superintendent of Customs, Chief Assistant Charges Officer, Sri Lanka Customs, Bandaranaike International Airport, Katunayake.

7. D. Peter M. Goonewardena, Deputy Director of Customs (Legal), Inquiring Officer, Bandaranaike International Airport, Katunayake.

8. Hon. Attorney General, Attorney General’s Department, Colombo 12. Respondents Before: D.N. Samarakoon, J.

B. Sasi Mahendran, J.

Counsel: Neil Unamboowe, PC with Tersha Nanayakkara and Lakdev Unamboowe for the Petitioners Sumathi Dharmawardene, PC, ASG with Nayomi Kahavita, SC for the Respondents Written 20.05.2022 (by the Petitioner)

Submissions: 23.09.2022 (by the Respondents)

On 08.12.2022(by the Petitioner)

Decided On : 27.02.2023 B. Sasi Mahendran, J.

The Petitioners, an Indian and two Sri Lankans, were arrested by Sri Lanka Customs at the Bandaranaike International Airport under the Customs Ordinance No. 17 of 1869, as amended, for allegedly attempting to fraudulently remove foreign exchange from Sri Lanka, while they were in the transit area/lounge. They were produced before the Magistrate’s Court of Negombo and remanded for the duration of the investigation under Section 127A of the Customs Ordinance. Subsequently, the Petitioners were released on bail by the Provincial High Court holden in Negombo, under Section 127C of the Customs Ordinance. While matters remained as such, the Petitioners were summoned for an inquiry in terms of Section 8(1) of the Customs Ordinance. The Petitioners raised a jurisdictional objection to the conducting of the inquiry on the basis that the newly enacted Foreign Exchange Act No. 12 of 2017 had stripped the Customs of its authority to conduct such an inquiry; an authority which it enjoyed under the previous legal regime, i.e., the Exchange Control Act No. 24 of 1953, as amended (This Act was repealed by the Foreign Exchange Act; vide Section 30 of the Foreign Exchange Act). The 7^th Respondent, the Deputy Director of Customs, (the Inquiring Officer) overruling this contention observed that the Customs did possess jurisdiction to conduct an inquiry. The said order dated 14^th November 2019 (“P15”) is now challenged by way of this writ application. The Petitioners are seeking a writ of Certiorari to quash the said order (“P15”) and a writ of Prohibition preventing the Respondents from holding an inquiry into the alleged smuggling of f