Regnis Lanka PLC vs. Deputy Director of Customs, Central Investigation Bureau and Others – sllr 2020 volume 3 page 193

In the case between Regnis Lanka PLC (and its Commercial Manager, Gamini Perera) and the Deputy Director of Customs, Central Investigation Bureau, the court addressed whether the misdeclaration of imported goods—purportedly polyether polyol but actually a hazardous polyether blend containing HCFC—constituted a violation of the Customs Ordinance. The holding affirmed that forfeiture and penalties imposed for such misdeclaration are lawful under the strict liability provisions of sections 12, 43, and 129 of the Customs Ordinance, regardless of claimed ignorance or lack of intent. The principle that ignorance of the law is not a defense (ignorantia legis neminem excusat) was reaffirmed, underscoring the mandatory nature of legal forfeiture. This determination relied on statutory interpretatio