MSH Packaging Industries (Private) Limited vs Anuradha Weerakoon – CA WRIT 33/2020-2025

The Court of Appeal of the Democratic Socialist Republic of Sri Lanka reviewed CA (Writ) application No: 33/2020, filed by MSH Packaging Industries (Private) Limited and associated petitioners against Customs officials. The application challenged an unannounced factory visit on 21.11.2018, which led to an inquiry under the Customs Ordinance and subsequent charges under Sections 50A(1), 50A(2), and 129, including forfeiture and penalties. The petitioners raised concerns about arbitrary administrative actions, procedural irregularities, and violations of natural justice, with the case involving scheduled written submissions and opportunities to present evidence.

S. U. B. Karalliyadde, J. concluded that the inquiry conducted under Section 8(1) of the Customs Ordinance was a fact-finding ex