Sonic Steel Industries (Private) Limited vs. Prof. G. L. Peiris – CA 166/2009-2013

In the case between Sonic Steel Industries (Private) Limited (Plaintiff) and Prof. G. L. Peiris, Hon. Minister of Export Development & International Trade, and others (Defendants/Respondents), the court addressed the legality of the collection and remittance of ‘cess’ on imported steel and iron rods/coils, specifically whether such levies were imposed and allocated in accordance with statutory authority under the Export Development Board Act and consistent with constitutional requirements. The court held that the government’s collection and remittance of cess—directed to the Treasury and not solely to the Export Development Fund—did not violate legal or constitutional provisions, and that Parliament retains authority over matters of public finance. It was further established that the chall