By Ranjith Padmasiri  The Court of Appeal (CA) has quashed the Customs’ decision preventing the release of a hearse and the relevant import documents on excise duty paid by the importer. A two-judge bench comprising Judges Sobitha Rajakaruna and Dhammika Ganepola issued the judgment considering a petition filed by undertakers Jayaratne V.I.P Services (Private) Limited, [...]

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Undertaker gets hearse and papers; Customs decision buried

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By Ranjith Padmasiri 

The Court of Appeal (CA) has quashed the Customs’ decision preventing the release of a hearse and the relevant import documents on excise duty paid by the importer.

A two-judge bench comprising Judges Sobitha Rajakaruna and Dhammika Ganepola issued the judgment considering a petition filed by undertakers Jayaratne V.I.P Services (Private) Limited, which imported the hearse.

The company filed the case to get the release of the documents relating to the vehicle imported by it in 2017.

Even after the payment of excise duty amounting to Rs. 1.8 million, the company said Customs officials arbitrarily prevented the release of the vehicle, claiming there was a budget revision of excise duty payable.

The hearse was subsequently released to the importer on the submission of a bank guarantee for the value of Rs. 6.3 million. However, the Customs retained the

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