Alaris Lanka (Pvt) Ltd vs. P. B. S. C. Nonis, Director General of Customs – CA/WRT/0652/2023-2024

The case between Alaris Lanka (Pvt) Ltd. and officers of Sri Lanka Customs addressed the issue of whether the consignment imported by the Petitioner, specifically NUFLAM classified as a “Borderline Product,” qualified for exemption from Duty, VAT, and CESS. It was determined that exemption eligibility depends on statutory construction of customs provisions, the historical treatment of similar products, and whether the product is covered by the regulatory framework for medicinal products. The holding affirmed that the Petitioner is entitled to such exemptions, reaffirming the principle that classification and exemption must be guided by consistent regulatory practice and statutory interpretation. The judgment relied on the National Medicine Regulatory Authority Act and customs principles un