D.S.K. Apparel Private Limited and another vs Major General G.V. Ravipriya (Retd), Director General of Customs, – CA WRT/0117/2020-2020

In the case between D.S.K. Apparel Private Limited and Major General G.V. Ravipriya (Retd), Director General of Customs, the court addressed the issue of whether petitioners are precluded by acquiescence, waiver, or estoppel from seeking judicial relief by way of certiorari regarding the seizure, penalty, and release of a Toyota Land Cruiser Jeep. The court held that the preliminary plea of acquiescence or waiver by the petitioners cannot serve to bar the application where the actions of the authorities are alleged to be ultra vires or taken without authority. The governing principle reaffirmed is that estoppel or waiver cannot validate void or ultra vires acts of a public authority. Legal reasoning was anchored in relevant authorities, including COLLETTES LIMITED v. BANK OF CEYLON and Mae