MD. MONZURUL ISLAM Vs. NATIONAL BOARD OF REVENUE
LAWS(BANG)-2009-6-3
SUPREME COURT OF BANGLADESH
Decided on June 24,2009

Md. Monzurul Islam Appellant
VERSUS
National Board Of Revenue Respondents

JUDGEMENT

MD.TAFAZZUL ISLAM,J. - (1.) This petition for leave to appeal is directed against the judgment and order dated 4.12.2007 of the High Court Division passed in Writ Petition Nos. 3112 of 2000 discharging the Rule obtained challenging the assessments of the imported used/reconditioned vehicles on the basis of Yellow Book Value instead of Invoice/transaction value and also challenging the notification being SRO No.41/AIR/2000/1818/ Shulka dated 8.2.2000 so far declaring Yellow Book Values as the basis for valuation of the used/ reconditions vehicles.
(2.) The petitioner filed the above writ petition on the averments that he, in the course of his business, imported used vehicles under H.S. Code No.8704.10.10.00 and after arrival of the goods at the Chittagong port his Clearing and Forwarding Agent submitted bill of entry for clearance of the above vehicles for home consumption and after physical examination the said vehicles were found to be consistent with the declaration but even then the Customs authority without assessing the customs duty and other charges on the imported vehicles on the basis of invoice/C & F value, assessed the same by making adjustment with the Yellow Book value which was much higher than the invoice/C & F value.
(3.) The High Court Division heard the above writ petition analogously with 12 other writ petitions as the facts and points involved in those writ petitions were more or less similar and the High Court Division, after hearing, discharged all the Rules.;


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