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Kaniz Fatema vs Customs, Excise and VAT Appellate Tribunal, Dhaka and others

VAT Appeal 76/2015. High Court Division judgment listed on the Supreme Court website.

ReferenceVAT Appeal 76/2015Recorded year2015Court / institutionSupreme Court of Bangladesh — High Court DivisionEntry added2 Nov 2026
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Case information

CourtSupreme Court of Bangladesh — High Court Division
Case referenceVAT Appeal 76/2015
Case-reference year2015
Case typeVAT Appeal
Court website upload date09-SEP-26

The case-reference year is not the judgment year. The court website upload date is not a judgment date.

Official index description

Source: Supreme Court official index.

We are of the view that the redemption fine should be aligned with the rationalized standard deemed reasonable by the Legislature and subsequently codified in the Finance Act, 2014. Accordingly, respondent No.4 is directed to modify the redemption fine and fix it at 50% of the actual evaded VAT amount in place of an astronomical amount.

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