Hariharan Selvanathan and others Vs. S. A. C. S. W. Jayatilleke and others – CA 52/2008-2008

In the case between The Ceylon Brewery PLC and its directors (petitioners) and the Director-General of Customs and Excise and Assistant Director of Excise Duty (respondents), the court addressed the issue of compliance with statutory procedures for recovery of excise duty under the Excise (Special Provisions) Act No. 13 of 1989. It was held that the statutory steps required for the issuance of show cause notices, determination, recovery notices, and subsequent proceedings before the Magistrate’s Court were duly followed. The principle was reaffirmed that adherence to statutory procedural requirements is central to the legality of administrative actions under fiscal statutes. The decision relied on the interpretation of sections 5, 9, 10, and 12 of the Excise (Special Provisions) Act, empha