IN THE COURT OF APPEAL OF THE DEMOCRATIC SOCIALIST REPUBLIC OF SRI LANKA
S. U. B. Karalliyadde, D. F. H. Gunawardhana, JJ
Superlight Consolidated Pvt Ltd – Appellant
Versus
P.I. Udaya Inquiring Officer and Others – Respondent
Order
Introduction
The Petitioner is a body corporate duly incorporated under the Companies Act, No. 7 of 2007, which is capable of suing and being sued in its corporate name. Further, the Petitioner claims that he is the local buyer of a certain consignment of salt imported by the 6th Respondent as the consignee. The 1st Respondent is the Senior Deputy Director of Customs, who held an inquiry and delivered an order on 29.09.2025 (P17), and the 2nd Respondent is an Assistant Preventive Officer, attached to the Sri Lanka Customs, who investigated the matter. The 3rd Respondent is the Director of Customs, under whose supervision the investigation was conducted. The 4th Respondent is the Director of Customs, who is authorized to conduct the sales according to the tender (impugned). The 5th Respondent is the Director General of Sri Lanka, appointed in terms of the Customs Ordinance, No. 17 of 1869 (as amended), and the 1st to 3rd Respondents are his subordinates. The 6th Respondent is the consignee of the goods, whilst the 7th Respondent is sued in his representative capacity as Attorney General.
The consignment of certain salt imported by the 6th Respondent (later purchased by the Petiti
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