JPC Trade Company Ltd and R. Lahiru Rakshitha vs. Mr. Jagath P. Wijeweera et al. – SC FR APPLICATION NO. 290/2014-2018

In the case between J.P.C. Trade Company Ltd and its Country Manager, R. Lahiru Rakshitha (as Petitioners) and the Director General of Customs, officers of Sri Lanka Customs, and the Attorney General (as Respondents), the Supreme Court addressed the alleged violation of fundamental rights under Articles 12 and 13 of the Sri Lankan Constitution, focusing on whether actions taken by customs authorities regarding the undervaluation of imported vehicles amounted to discrimination or unlawful forfeiture. The application further challenged the imposition of forfeiture and claimed suppression of material facts by customs officials. It was determined that comprehensive evidence, including statements, photographic documentation, and admissions by the petitioners, demonstrated that the petitioners e