Singer (Sri Lanka) Limited vs Sarath Jayathilake – CA 67/2008-2013

In the case between Singer (Sri Lanka) Limited and named officials of the Department of Customs and Central Bank of Sri Lanka, the court addressed issues including the legality of Customs’ detention and seizure of imported color televisions, the extent of Customs officials’ powers under Sections 51A and 52 of the Customs Ordinance, and the obligation to declare royalties within customs value. It was determined that evidence supported findings of deliberate suppression and irregular practices by the importer, including non-disclosure and misdirection of royalty payments, as well as reliance on invalid agreements. The court held that discretionary writ remedies such as certiorari, mandamus, and prohibition would not be granted where the relief was rendered academic by subsequent release of g