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US Supreme Court narrowly holds Student Free Speech Rights

In a victory for student speech rights, the Supreme Court on Wednesday ruled that a former cheerleader’s online F-bombs about her school is protected speech under the First Amendment. But in an 8-1 vote, the court also declared that school administrators do have the power to punish student speech that […]

Poet and Teacher Ahnaf Jazeem’s PTA case called in Courts Today (22 June)

The case against Sri Lankan Muslim Poet Ahnaf Jazeem in Colombo Chief Magistrate Court was called today (22). Submissions and applications were made by Counsel for Ahnaf upon a motion filed for the same. Officers of the Counter Terrorism and Investigation Division (TID) were unavailable in Courts though the case […]

In a Suo Motu Case, Indian Supreme Court holds against Government’s clampdown on social media activism sharing pandemic information

Sharing Information Widely an Important Tool to Combat COVID : Supreme Court On SOS Calls In Social Media The Supreme Court has sent a strong message that persons who are putting out public appeals for help in social media during the COVID-19 crisis cannot be targeted through arrests or coercive […]

Deradicalization Regulations: anti-democratic executive legislation targeting minorities and political opponents

Gotabaya Rajapaksa, the President of Sri Lanka, last month made regulations titled Prevention of Terrorism (De-radicalization from holding violent extremist religious ideology) Regulations No. 01 of 2021 (hereinafter sometimes referred to as Deradicalization Regulations) purportedly under Section 27 of the Prevention of Terrorism (Temporary Provisions) Act, No. 48 of 1979 […]

US Supreme Court rules undocumented immigrants must prove eligibility for protection

The US Supreme Court ruled 5-3 Thursday that undocumented immigrants bear the burden of showing that they have not been convicted of a crime involving “moral turpitude,” or they will face lawful removal. Clemente Pereida, is being deported under the Immigration and Nationality Act (INA) of 1952. He has lived […]

Nepal Supreme Court overturns Oli’s House dissolution

Constitutional Bench has asked the government to call a House meeting within 13 days. In a landmark decision, the Supreme Court on Tuesday overturned Prime Minister KP Sharma Oli’s December 20 decision to dissolve the House of Representatives and asked authorities to summon a meeting of the Parliament within 13 […]

HP High Court says surrogate Mother entitled to avail maternity leave

The Himachal Pradesh High Court on Thursday, while allowing a petition, considered the question whether a woman employee, a Language Teacher on contract basis with the government, is entitled to avail maternity leave even if she is engaging surrogate parents to conceive a child? The facts of the case is […]

Chhattisgarh HC moved against opening of schools by state govt without Covid vaccination

A petition has been filed in the Chhattisgarh High Court against the opening of the school by the state government without proper vaccination of students. The petition has been filed by Palak Sangh state president Nazrul Khan through advocate T.K. Jha. The petitioner challenged the order of the Chhattisgarh Government […]

TID case against Poet Ahnaf fixed for 02nd March

Sri Lanka Police Counter-terrorism and Investigation Division (TID) has filed a case against Poet Ahnaf Jazeem in Colombo Magistrate Court No.08 (Case No.B44230/08/2020) on 11th December, alleging that the poet, being a teacher employed in the School of Excellence international school, which premises was situated in a building owned by […]

A Prelude to the Class Approach to Jurisprudence and International Law

By Sanjaya Wilson Jayasekera* (*LL.B, LL.M, Attorney-at-law of the Supreme Court of Sri Lanka. This piece was written in September 2018 and is dedicated to the memory of the workers who died in the worst industrial fire at Ashulia industrial zone, north of Dhaka in 2012.) Law, enforced by the […]

Human Dignity as a normative value should buttress and inform Court decisions: SC decides

Kandawalage Don Samantha Perera Vs. Officer In Charge, Police Station, (SC FR No.296/2014, decided on 16.06.2020) Download Decided by S. Thurairaja PC. J with Priyantha Jayawardena PC J, L.T.B.Dehideniya J agreeing.  Articles 11, 12(1), 13(1), 13(2) and 13(3) of the Constitution; theft and desertion of the army; arrest; manner of […]

Dona Chathurika Silva Vs. Hettiarachchi, Secretary – Ministry of Education & Others (18.06.2020)

Dona Chathurika Silva Vs. Hettiarachchi, Secretary – Ministry of Education & Others [Case No: SC/FR/222/2018 & 223/18 Decided on 18.06.2020] Download By Priyantha Jayawardena, PC, J, with Vijith K. Malalgoda, PC, J & E.A.G.R. Amarasekera, J agreeing.  Admission of Children of Judicial officers to Grade 1 of State Schools; judicial […]

Dr.Weerasooriya Vs. Wijeweera, Director General of Customs & Others (22.06.2020)

Dr. P. B. Weerasooriya Vs. J.P.Wijeweera, Director General of Customs & Others [Case No. C.A. (Writ) 2S9/2014, Decided On: 22.06.2020] Download Judgement by Janak De Silva J, N. Bandula Karunarathna J agreeing. Article 10 of CO; Subsequent approval by the Cabinet, whether the Minister’s order is valid; meaning of nullity […]

GAC Marine Services (Pvt.) Limited Vs. Sarath Jayatilake, Director General of Customs and Saman de Silva (22.06.2020)

GAC Marine Services (Pvt.) Limited Vs. Sarath Jayatilake, Director General of Customs and Saman de Silva [C.A.(Writ)Application No. 703/2007 decided on 22.06.2020] Download Judgement by Achala Wengappuli J,  Sections 16, 125 of the CO; time of importation;  seizure notices; res judicata; prima facie case necessary to hold a Customs inquiry; […]

Foreign Trade Relations in Sri Lanka in the Ancient Period: With Special Reference to the Period from 6th Century B.C to 16th Century A.D.

This article by J.M.Sudharmawathei has been published in Humanities and Social Science Review in 2017. The article is reproduced here because of the academic and historical significance of the proposition it highlights – that ancient Ceylon was not an isolated island depending upon agriculture as popularly known in history books, […]

International Trade General Knowledge

Web links to important articles explaining general concepts in international trade are listed below. The list is added to frequently.  Methods of Payment in international trade:   Documents against Acceptance How reliable the terms of payment in exports Is DP terms of payment safe in export business? How does Letter of […]

Customs Notification/Order Under Section 10A of CO (24.06.2020)

By virtue of the powers vested in the Minister of Finance, Economic and Policy Development under Section 10A of the Customs Ordinance as amended by Act No.83 of 1988, the Minister has ordered a surcharge to be levied on the Customs duty on imports of Petrol having Octane number of […]

Wellington J.P. Rajapaksha & Others Vs. Jayatilleke, Director General of Customs & Others (08.06.2020)

Wellington J.P. Rajapaksha & Others Vs. Jayatilleke, Director General of Customs & Others [C. A. (Writ) 2014/2004 Decided on 08.06.2020]Download Judgement by Janak De Silva J, N. Bandula Karunarathna J agreeing. Scope of powers of DGC under Section 163 of the CO, whether he can set aside a forfeiture; Section […]

Regnis Lanka PLC Vs. M. M. Arthur Silva Deputy Director of Customs & Others (29.05.2020)

Regnis Lanka PLC Vs. M. M. Arthur Silva Deputy Director of Customs & Others [Case No. CA (Writ) 252/2015 decided on 29.05.2020]Download Judgement by Janak De Silva J, N. Bandula Karunarathna J agreeing. Appreciates the scope and ambit of the words “shall be forfeited” and “liable to forfeiture” in the […]

Customs Investigations/Inquiries and your Rights: Short introduction (in Sinhalese)

රේගුව විසින් ඔබගේ ආනයන/අපනයන සම්බන්ධයෙන් පවත්වන පරීක්ෂනයකදී/විමර්ශනයකදී ඔබට ඇති හිමිකම් කවරේද? හැඳින්වීමක් මීට අදාළ මූලික නීතිය රේගු ආඥා පණත (රේආප) යි. රේගු බදු වංචා කිරීම ඇතුලු රේආප යටතේ වරදක්  කිරීමේ චෝදනාව හෝ ආනයන අපනයන පාලක කොන්දේසි උල්ලංගනය කිරීමේ චෝදනාව සම්බන්දයෙන් රේගුවට ඔබගේ ආනයන/අපනයන ලේඛන, ස්ථාන ආදිය පරීක්ෂා කිරීමෙන් හෝ ඔබ […]

Ace Distriparks (Private) Limited Vs. Goonawardana, Director General of Customs & Others(29.05.020)

Ace Distriparks (Private) Limited Vs. Dr. Neville Goonawardana Director General of Customs & Others [Case No. CA (Writ) 195/2012, decided on 29.05.2020] Download Judgement by Janak De Silva J, N. Bandula Karunarathna J agreeing. Sections 12, 44, 57, 59, 107,130 of the Customs Ordinance; Contraband goods; difference between “forfeiture” and […]

Offences Under the Customs Ordinance – Part 1

OFFENCES UNDER THE CUSTOMS ORDINANCE – PART 1 The Customs Ordinance of Sri Lanka is the general law that regulates imports and exports to and out of the country. Dating back to 1869, to the British Colonial rule, this law was amended time to time. However, the law is still […]

Angelo Sebastian Pereira vs. Attorney General [CA Case No.810/1999F]

Angelo Sebastian Pereira vs. AG [CA 810/99F] Download BEFORE A.H.M.D. Nawaz,J. Basheer Ahamed with A.A.M.Illiyas, Sanjaya Wilson Jayasekera, Tharindu Sampath Rathnayaka and Suhadini S. Punchihewa for the Plaintiff-Appellant Vikum de Abrew SDSG with Yuresha Fernando SSC for the Defendant-Respondent Decided on 20.12.2019 “Any person in Sri Lanka or resident in […]

INCOTERMS & Glossary of Customs and Trade Terms

International Commercial Terms of International Chamber of Commerce INCOTERMS INCOTERMS — International Commercial Terms — are three-letter trade terms developed by International Chamber of Commerce and widely used in international and domestic contracts for the sale of goods. They’re accepted by governments and shippers worldwide, and are used to prevent uncertainty or misunderstandings. […]

Special Commodity Act No.48 of 2007

Special Commodity Act No.48 of 2007 Download Special Commodity Act No.48 of 2007 is an act to provide for the imposition of a composite levy on certain specified commodity items in lieu of the amount chargeable on such commodity items as a tax, duty, levy, Cess or any other charge […]

GATT & Guide to Customs Valuation Agreement

The General Agreement on Tariff and Trade 1994  Download රටවල් 23 ක් විසින් 1947 ඔක්තෝබර් 30 වන දින අත්සන් කරන ලද තීරුබදු සහ වෙළඳාම පිළිබඳ පොදු ගිවිසුම (GATT), සැලකිය යුතු රෙගුලාසි ආරක්ෂා කරමින් කෝටා, තීරුබදු සහ සහනාධාර ඉවත් කිරීම හෝ අඩු කිරීම මගින් ජාත්‍යන්තර වෙළඳාමට ඇති බාධක අවම කිරීමේ නීතිමය […]

Revenue Protection Act No.19 of 1962

REVENUE PROTECTION ACT NO.19 OF 1962  Download pdf AN ACT TO PROVIDE FOR THE PROTECTION OF THE PUBLIC REVENUE OF SRI LANKA. Act Nos, 19 of 1962  [26th May 1962 ] Short title. This Act may be cited as the Revenue Protection Act. Power of Minister to make Revenue Protection […]

Customs Procedure Codes & National Procedure Codes

Download the Lists of Customs Procedure Codes and National Procedure Codes here. Sri Lanka Customs has laid down these codes. Mentioning the correct procedure codes in the CusDec is essential for the calculation of exact duty and other levies. Customs Procedure Codes  National Procedure Codes

Customs Ordinance of Sri Lanka Consolidated (PDF Download)

Customs Ordinance of Sri Lanka Consolidated and Annotated with Decided CasesCompiled by Sanjaya Wilson Jayasekera (LL.B, LL.M, Attorney-at -Law)for Campaign for Public Legal Education (CPLE) Download the PDF: Customs Ordinance of Sri Lanka consolidated with amendment up to 2013.

Guidelines for Cusdecs & Duty Calculation Formulae

Click on the Links to open the respective interactive image in a new window. >>CUSDEC 1 – Sri Lanka Customs Goods Declaration<< >>CUSDEC 2 – Sri Lanka Customs Goods Declaration Continuation<< Click on the below Link to Download the Computation Formulae for Imported Goods >>Duty Calculation Formulae 2011<<