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Case details
| Lead case reference on official PDF cover | CIVIL APPEAL NOS. 170-171 OF 2009 |
|---|---|
| Caption / parties as listed | Commissioner of Customs Excise and VAT, Customs, Excise and VAT Collectorate, Chittagong and others vs Abul Khair Steel Mills Ltd. |
| Court | Supreme Court of Bangladesh — Appellate Division |
| Case reference year | 2009 |
| Court website upload date | 2023-12-14 |
| Original index reference | Civil Appeal /2009 |
Additional reference in the official index
(CIVIL APPEAL NOS. 170-171 OF 2009 From the judgments and orders dated 25.01.2001 passed by the High Court Division in Writ Petition Nos. 72 and 73 of 1998)
Court index description
Fortified with the decisions as discussed above it is clear that the Tribunal shall only follow the procedure of the Custom Act only when the appeal presented to it with the required deposit under the VAT Act and with all the trappings of the custom Act as far as it is applicable. After filing of the appeal, it does not contemplate prevailing procedure of the appeal. That is to say requirement before filing to be construed as it is.
The date above is the court website’s upload date. Read the official document for the full decision.