International Cement Traders (Pvt) Ltd. vs. Hon. Sirimavo Bandaranaiake et al. – SC APPEAL 62/2003-2009

In the case between International Cement Traders (Pvt) Ltd. and various government respondents, the court addressed the legality of a Revenue Protection Order that established a preferential customs duty on cement from India and a higher duty for cement from other countries. It was held that such a Revenue Protection Order, even with differential tariffs, did not exceed the statutory and constitutional limits of delegated legislation when approved by Parliament. The findings established that the Minister’s discretionary powers in economic and fiscal regulation, once ratified through appropriate parliamentary procedures, could encompass such measures. The petitioner’s procedural choice to seek a refund of excess customs duties through writ rather than the specific mechanism under Section 18