Ceylon Agro – Industries Limited v. Director General of Customs, Sri Lanka Customs, Board of Investment of Sri Lanka – CA WRIT NO. 622/2008-2011

In the case between Ceylon Agro-Industries Limited and the Director General of Customs, Sri Lanka Customs, and the Board of Investment of Sri Lanka, the court addressed the issue of whether the petitioner was entitled to import RBD Palm Olien duty-free under agreements with the Board of Investment (BOI) for noodle production despite the Board’s withdrawal of such concessions. It was determined that no legal right existed for continued duty-free import following the BOI Board’s 1995 decision to withdraw the privilege. The court reaffirmed the principle that statutory authority to grant or extend exemptions under section 17 of the BOI Act lies exclusively with the BOI Board and cannot be exercised or extended by individual officials or by estoppel against the Board for ultra vires representa