NATIONAL BOARD OF REVENUE Vs. DULAL CHANDRA BHOUMIK
SUPREME COURT OF BANGLADESH
National Board Of Revenue
Dulal Chandra Bhoumik
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MD.ABDUL MATIN,J. -
(1.) This petition for leave to appeal is directed against the judgment and order dated 10.02.2009 passed by the High Court Division in Writ Petition No.8835 of 2008 making the Rule absolute and directing the respondents to assess the customs duty and other charges and release the petitioner's imported goods on payment of customs duties, taxes and other charges.
(2.) The facts, in short, are that the writ petitioner filed the aforesaid writ petition before the High Court Division against withholding of the assessment and release of the goods imported by the petitioner under letter of credit No.222008010297 dated 15.07.2008 covered under bill of entry No. C-112780 dated 22.10.2008 and also for a direction upon the respondents to assess and release the goods imported by the petitioner under letter of credit No.222008010297 dated 15.07.2008 covered under bill of entry No.C-112780 dated 22.10.2008 in accordance with law.
(3.) The writ petitioner stated in the writ petition that the petitioner applied for registration with the value added tax authority and has been registered under Value Added Tax Act for the purpose of business. Petitioner obtained permission from the Narcotics Control Department to import 25.60 tons of ACETONE from Singapore and duly informed to the Commissioner of Customs, Chittagong and opened a letter of credit dated 15.07.2008 for import of the same under H.S. Code No. 2914.11.00 and the Government approved pre-shipment inspection agency issued CRF certificate dated 25.09.2008 and H.S. Code of the imported goods as per 1st schedule of the Customs Act, 1969 and the assessable duty of the said imported goods is at the rate of 15% per kg. After arrival of the said imported goods the writ petitioner submitted bill of entry dated 22.10.2008 for releasing the imported goods. Thereafter the customs authority without any cause has not taken any step to assess and release the goods of the petitioner. Thereafter the petitioner filed three applications on different dates praying for releasing the imported goods but the customs authority did not take any steps to assess and release the goods and thereafter filed the writ petition. The High Court Division after hearing the Rule was pleased to make the Rule absolute on 10.02.2009.;
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