PolyStar Poly Products (Private) Limited vs Sudharma Karunaratne – CA APPLICATION NO.368/2010-2013

In the case between PolyStar Poly Products (Private) Limited (Petitioner) and officials of the Sri Lanka Customs Department, including the Director General and the Excise (Special Provisions) Unit (Respondents), the court addressed whether Sri Lanka Customs lawfully required the Petitioner to register as a manufacturer of excisable articles and pay excise duties on locally manufactured polythene products. The Petitioner challenged the statutory authority of Customs to enforce such registration and claimed that a distinct Excise (Special Provisions) Department and Director-General were required by law. It was held that the Cabinet’s appointment of the Director-General of Customs as Director-General of Excise (Special Provisions) was lawful, and that Customs officers could fulfill the role o