Ultra Tech Ceylinco (Pvt.) Limited vs Sarath Jayathillake – CA WRIT 560/2007-2014

The case between Ultra Tech Ceylinco (Pvt.) Limited and Sarath Jayathillake (Director General, Sri Lanka Customs) along with other customs officers addressed the legal issue of whether Customs authorities lawfully initiated Inquiry No. CBCU/2006/19 into alleged under-invoicing, including the applicable legal procedure under the Customs Ordinance and the consideration of remitted dividends in customs valuation. It was held that the inquiry was in accordance with law and the petitioner, by participating in the customs inquiry, was estopped from subsequently challenging it through a writ of certiorari. The principle reaffirmed was that parties participating in administrative inquiries cannot later object to their lawfulness in the absence of a final adverse determination. The decision was bas