T.M.V.K. Thenakoon et al. v. Hon. Attorney General et al. – SC FR APPLICATION 137/2016-2018

In the case between T.M.V.K. Thennakoon, T.M.G. Tennakoon, H.G. Lilinona, and other petitioners (private vehicle importers) and the Attorney General’s Department and associated state officials, the court addressed whether the petitioners, who imported Nissan “Leaf” electric vehicles, were entitled to pay Excise Duty at the earlier concessional rate of 5% or the subsequently increased rate of 50%. The principal issues concerned whether the petitioners’ documentation satisfied regulatory requirements for personal-use vehicle imports and whether the respondents’ refusal to apply the lower rate was arbitrary and violated constitutional rights under Article 12(1). It was held that the collective evidentiary material provided by the petitioners was sufficient to establish the requisite connectio