Warnakula Dehiwalage Ajith Kostha vs Officer in Charge, Excise Department Colombo – CA PHC/119/18-2022

In the case between Warnakula Dehiwalage Ajith Kostha (Appellant-Petitioner) and the Officer in Charge, Excise Department, Colombo with the Hon. Attorney General (Complainant/Respondents), the court addressed whether the Magistrate’s order of confiscation of vehicle No. WP PA 9676, made pursuant to an offence under the Excise Ordinance, was legally valid. The central issue concerned the improper application of legal standards from the Forest Ordinance, specifically the higher burden introduced by its 2009 amendment, rather than the standards prescribed by the Excise Ordinance. The court determined that the Excise Ordinance did not require third-party owners to prove the taking of “all precautionary measures,” but simply to show lack of knowledge, consent, or involvement in the offence. On