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 (Bjc¡¢e f−ZÉl j§mÉ ¢edÑ¡lZ) ¢h¢dj¡m¡, 2000”, which is further ascertained through an office order being Nothi No.08.01.0000.057.01.006.17/189(32) dated 29.10.2017, issued by the respondent No. 1(Annexure-F), should not be declared to

have been done without lawful authority and is of no legal effect and as to

why the different assessment of the same Totapuri Mango Pulp under Bill

of Entry No. C-32176 dated 06.12.2021(Annexure-D) under Bill of Entry No.C-32177 dated 06.12.2021( Annexure-J) from Dhaka Inland Contained Depot ( ICD), Kamalapur, Dhaka should not be declared to have been done without lawful authority and are of no legal effect and or such other or further order or orders passed as to this Court may seem fit and proper.

Facts, relevant for disposal of the Rule, in short, are that the petitioner is a one of the leading food beverage companies in the country, which manufacture a wide range of food and beverage products like carbonated beverages, fruit drinks and other allied products for both local

and international markets. In course of business, the petitioner imported

raw material Aseptic Totpuri Mango Pulp from India and thereof accordingly, opened Letter of Credit bearing No.249021011530 dated 21.09.2021 to Standard Chartered Bank Ltd. Dhaka, for importing said Aseptic Totapuri Mango Pulp under H.S. Code No. 2009.10.00 from India having value USD 73,714.90.

After arrival of the goods in consignment ICD Kamlapur, Dhaka the petitioner goods clearing and forwarding agent submitted Bill of Entry being No. C-32176 dated 06.12.2021the concern Customs Authority for assessment of customs duties, taxes and other charges and towards releasing the consignments and accordingly, the Customs authority

completed assessment on 09.12.2020 under the öó j§mÉ¡ue (Bjc¡¢e f−ZÉl j§mÉ ¢edÑ¡lZ) ¢h¢dj¡m¡ 2000 (in short Rules-2000) and accordingly, issued assessment notice in favour of the petitioner on 12.12.2021 and under basis

of the said assessment the petitioner paid on the Customs duties and taxes

as per assessment made by the customs authority on the same date( Annexure-D, D1,E).

Upon completed assessment of the goods in question the customs authority paid customs, duty and taxes on 12.12.2021 however, that the present petitioner tried to release the goods but the Customs Authority concern stopped to release the goods.

It has been further stated that the respondent No. 1 National Board of Revenue issued a Office Order bearing Memo No.08.01.0000. 057.01.006.17/189(32) dated 29.10.2017, thereby given an explanation under Section 219B of the Customs Act, 1969 stating inter alia that the Mango Pulp product is beyond the S.R.O No.165-Ain/2016/27 Customs dated 02.06.2016 which fixed the minimum value of