MUSTAFA KAMAL Vs. COMMISSIONER OF CUSTOMS
SUPREME COURT OF BANGLADESH
COMMISSIONER OF CUSTOMS
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MUSTAFA KAMAL,J. -
(1.) These two appeals by leave are from the judgment and order dated 17-12- 96 passed by a Division Bench of the High Court Division in Writ Petition Nos. 4336 and 4337 of 1996 discharging the Rules Nisi.
(2.) Both the writ petitioner-appellants opened two separate letters of credit on 26-8-96 for import of Soda Ash Light from China under HS Code No. 2836.20 at the rate of US $ 130 per metric ton. At the time of clearance of the imported goods from the vessel at Chittagong Port on 23-10-96 respondent No.1, the Commissioner of Customs, Chittagong directed the appellants to declare tariff value US $ 220 per metric ton for purpose of assessment of customs duty and other charges in terms of SRO No. 2/96-Cus dated 18-9-96. Previous to 18-9-96 the tariff value of Soda Ash Light was US$ l60 per metric ton.
(3.) The appellants challenged the aforesaid direction in the writ petitions on the ground that the SRO was issued under section 25(1) of the Customs Act which contained an excessive delegation of power to the executive authority without giving any guideline. The High Court Division held, reading sections 25, 30 and 30A of the Customs Act together, that there are guidelines in those sections in fixing the tariff value of imported goods. The plea of excessive delegation was not accepted. The High Court Division further held that in view of the fact that a high-powered committee reviewed tariff value from time to time the fixation of tariff value at US $ 220 per metric ton cannot be called an arbitrary decision. The Division Bench desired that the National Board of Revenue should frame rules with regard to the provisions of section 25(1) of Customs Act to avoid further complications.;
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