MEGHNA DAIRY AND FOOD PRODUCTS LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The petitioner seeks leave to appeal against the judgment and order dated 27-06-2006 passed by the High Court Division in Writ Petition No. 3891 of 1998 discharging the Rule.

(2.) Short facts relevant for disposal of this petition are that the petitioner in course of his business opened and L.C. being N.864/L.C. 9800842 dated 04-08-1998 through Standard Chartered Bank Ltd, Dhaka for import of 199,755 Metric Tons Full Milk Powder form Australia at the rate of U.S.$ 1210 per Metric Ton. After arrival of goods at the Chittagong Port, the Petitioner submitted the Bill of Entry being No.C-00142 dated 26-11-1998 together with all necessary papers, for the purpose of assessment of duties and taxes on the basis of C & F value. But the respondent No.2 directed to assess on the basis of tariff value at the rate of U.S. $ 1875 per metric ton by giving an order on the back page of the Bill of Entry pursuant to Notification being SRO No. 55/98/Shulka dated 19-08-1998.

(3.) Being aggrieved, the petitioner moved the High Court Division, submitting amongst others that the fixation of tariff value was not fixed in conformity with the prevailing international market rate and that the authority had no basis for such determination of the tariff value and that the same was not fixed following the Rules framed therefore i.e. Valuation Determination (imported goods) Rules, 1997 and that the respondent had no authority to determine the tariff value and that the tariff value is arbitrarily and not based on any material and in violative of the provision of Section 2597 of the Customs Act and that there is no nexus between tariff value and the prevalent international rate for such item and that as per provisions of Section 30 of the Customs Act, the Assessing Officer was required to fix the valuation as per provision of Section 25(1) of the Customs Act since invoice value has been disputed by the Customs Authority.