IN THE SUPREME COURT OF BANGLADESH HIGH COURT DIVISION

(SPECIAL ORIGINAL JURISDICTION)

WRIT PETITION NO. 2004 OF 2022

IN THE MATTER OF:

An application under Article 102 of the Constitution of the People’s Republic of Bangladesh.

And

IN THE MATTER OF:

Akij Food And Beverage Limited

.... Petitioner

-Vs-

National Board of Revenue and others.

....Respondents.

Mr. Fida M. Kamal, Senior, Advocate with

Mr. Md. Ziauddin, Advocate with

Mr. Shameem Aziz, Advocate with

Mr. Khondker Nazmul Ahsan, Advocate with Mr. Majedul Hasan Miajee, Advocate

......... For the Petitioner.

Mr. Samarendra Nath Biswas, D.A.G. with

Mr. Md. Abul Kalam Khan Daud, A.A.G. with Mr. Md. Ali akbor Khan, A.A.G. and

Mr. Md. Asaduzzaman, A.A.G

........ For the Respondents-government.

Heard On: 13.04.2022,20.04.2022 &

Judgment on: 21.04.2022.

Present:

Mrs. Justice Farah Mahbub.

and

Mr. Justice S.M. Maniruzzaman

S.M. Maniruzzaman, J:

In this Rule Nisi, issued under Article 102 of the Constitution of the People’s Republic of Bangladesh, the respondents have been called upon to show cause as to why the failure of the respondents to assess the

imported Totapuri Mango Pulp as per the “öó j§mÉ¡ue (Bj