Unilever Sri Lanka Limited vs. Major General (Retired) G. Vijith Ravipriya et al. – WRT-19/21-2023

In the case between Unilever Sri Lanka Limited and the Director General of Customs (Major General (Retired) G. Vijith Ravipriya) and other customs officials, the court examined whether the Director General of Customs possesses authority to conduct an inquiry and recover excise duty—traditionally a function reserved for the Director General of Excise. The case considered the legal sufficiency of contesting the customs inquiry on jurisdictional grounds, as well as whether ignorance of a change in law could justify non-payment of excise duty. Interim relief, including writs of certiorari and prohibition, was sought to restrain the respondents from further inquiry and action related to encashment of bank guarantees, pending a substantive determination. The court relied on precedents such as Wa