IN THE COURT OF APPEAL OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA In the matter of an application for mandates in the nature of Writs of Certiorari, Prohibition and Mandamus in terms of Article 140 of the Constitution of the Republic of Sri Lanka. 1. Ranjitha Traders (Private) Limited No:180, Colombo Street, Kandy.

2. P. Kisho Kumar Director, Ranjitha Traders (Private) Limited, No:180, Colombo Street, Kandy.

CA/WRIT/338/2021 Petitioners Vs.

1. Hon. Basil Rohana Rajapaksa, Hon. Minister of Finance, 1A.Hon. Ranil Wickremasinghe Hon. Minister of Finance, The Secretariat, Colombo 01.

(1A Substituted Respondent)

2. S. R. Attygalla, 2A.K. M. Mahinda Siriwardana Secretary to the Minister of Finance &

Secretary to the Treasury, Ministry of Finance, The Secretariat, Colombo 01.

(2A Substituted Respondent)

3. T. V. D. Damayanthi S. Karunarathne

3A.T. T. Upulmalee Premathilake Controller General, Department of Imports & Exports Control, No: 75 1/3, 1^st Floor, Hemas Building, York Street, Colombo 01.

(3A Substituted Respondent)

4. Major General G. V. Ravipriya (Retd.)

4A.P. B. S. C. Nonis, Director General of Customs, Sri Lanka Customs, Sri Lanka Customs House, Main Street, No:40, Colombo 11.

(4A Substituted Respondent) 5. B. A. S. P. I. Balasooriya, Director of Customs, (At that time in Social Protection Directorate)

And The Inquiring Officer, (In the Customs Inquiries bearing Nos:

ENSP/PCU/2020/000109/CCR/02811, ENSP/PCU/2020/000110/CCR/02812, ENSP/PCU/2020/000111/CCR/02813)

5A.G. W. Paninee Wijayawardene Director of Customs, Social Protection Directorate, Sri Lanka Customs, Sri Lanka Customs House, Main Street, No:40, Colombo 11.

(5A Added Respondent)

6. G. B. Gnanaraj Deputy Director of Customs, Port Control Unit, Sri Lanka Customs, Sri Lanka Customs House, Main Street, No:40, Colombo 11.

7. Gagani Liyanage, Government Printer, Department of Government Printing, No: 118, Dr. Danister De Silva Mawatha, Colombo 08.

8. W. B. Dhammika Dassanayake Secretary General of Parliament, Parliament Complex, Sri Jayawardenapura- Kotte.

9. Hon. Attorney General, Attorney General’s Department, Colombo 12. Respondents Before : Sobhitha Rajakaruna J.

Dhammika Ganepola J.

Counsel : K. Deekiriwewa with Dr. M. K. Herath, Dr. Kanchana de Silva and Jagath Jayaweera Arachchige for the Petitioners.

Vikum De Abrew PC, SDSG with S. Wimalasena DSG, N. De Zoysa SC and M. Fernando SC for the Respondents.

Argued on : 03.11.2022,14.12.2022 and 16.02.2023 Written Submissions: Petitioner - 16.11.2022, 30.12.2022 and 23.02.2023 Respondents - 14.02.2023 Decided on : 17.05.2023 Sobhitha Rajakaruna J.

The Minister of Finance in terms of the powers vested in him by Section 20 read together with Sections 4(1), 6 and 14 of the Imports and Exports (Control) Act No. 1 of 1969 (’Act’) as amended by Act No. 48 of 1985 and Act No. 28 of 1987 promulgated Imports and Exports (Control) Regulations No. 09 of 2020 (’Regulations’). The said Regulations were published in Gazette Extraordinary No. 2199/20 dated 29.10.2020 (’X4’). By virtue of the said Regulations, the relevant Minister made sugar a licensable item and the import control license fee is also declared in the same Regulations.

As per the proceedings (marked ’X10’) of the inquiry into the customs case in relation to the particular consignments of brown sugar (subject goods) which were birthed at Colombo harbour after 29.10.2020 and such consignments were withheld due to the reason that the consignee (M/S Ranjitha Traders (Pvt) Ltd.-1^st Petitioner) had not obtained valid Import Control Licenses from the Department of Imports and Exports Control for such shipments at the time of importation. Accordingly, Sri Lanka Customs forfeited the consignments and mitigated the same to release on a payment of mitigated forfeiture.

The Petitioners primarily challenge the said Gazette Notification ’X4’ mainly on the alleged grounds that;

i. Regulations are lapsed and invalid, ii. the actual date of publication of ’X4’ has been antedated, iii. the Respondents are