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Case details
| Lead case reference on official PDF cover | CIVIL APPEAL NO.142 OF 2008 |
|---|---|
| Caption / parties as listed | The Commissioner of Customs, VAT and Excise, Agrabad Commercial Area Chattogram and others =Vs= Abul Khair Steel Mills Limited (U-2), BSCIC Road, Charipur, Feni. |
| Court | Supreme Court of Bangladesh — Appellate Division |
| Case reference year | 2008 |
| Court website upload date | 2023-02-16 |
| Original index reference | Civil Appeal /2008 |
Additional reference in the official index
(From the judgment and order dated 19.07.2005 passed by the High Court Division in Writ Petition No.101 of 1998)
Court index description
There seems no plausible way to conclude that Section 79 is referring to Ex-Bond document and consequently it is clear that the value of goods and the rate of duty shall be the one prevailing at the time of presenting the In-Bond Bill of Entry and not the Ex-Bond Bill of Entry document and once the In-Bond Bill of Entry is submitted any subsequent development in case of determination of value or any redetermination of rate of duty or taxes, shall not affect the value of the concern goods or the rate of duty for the purpose of payment of duties and charges.
The date above is the court website’s upload date. Read the official document for the full decision.