IN THE SUPREME COURT OF BANGLADESH HIGH COURT DIVISION

(SPECIAL ORIGINAL JURISDICTION)

WRIT PETITION NO.4702 of 2020.

IN THE MATTER OF:

An application under Article 102(2) the Constitution of the People’s Republic of Bangladesh.

AND

IN THE MATTER OF:

S.G. Oil Refineries Limited, represented by its Managing Director.

........... Petitioner. -V E R S U S-

Bangladesh Export Processing Zone Authority (BEPZA), represented by its Executive Chairman

of BEPZA Complex of House No.19/D, Road-6, Dhanmondi R/A, Dhaka-1205 and others.

……….Respondents

Mr. Md. Murad Reza, Senior Advocate with

Mr. A.S.M. Shahrior Kabir, Advocates

......For the petitioner.

Mr. Sk. Mohammad Morshed, Addl.A.G with

Mr. ABM Abdullah Al Mahmud, DAG with

Mr. Md. Humayun Kabir with

Ms. Farzana Shampa, A.A.Gs.

.....For the respondents. Ms. Quamrun Nahar Mahmud, Advocate

... ...For the respondent No.1.

Mr. Taufiq Anwar Chowdhury, Advocate

... ... For the respondent No.5.

Present:

Mr. Justice K.M. Kamrul Kader

And

Mr. Justice Sardar Md. Rashed Jahangir.

Heard On: 28.02.2022, 10.04.2022, 16.05.2022, 23.05.2022 & 29.05.2022 And

Judgment On: 19.06.2022.

K.M. Kamrul Kader, J:

Upon an application under Article 102(2) of the Constitution of the

People’s Republic of Bangladesh this Rule Nisi was issued on 13.12.2020, in the following terms:

“Let a Rule Nisi be issued calling upon the respondents to show cause as to why the respondents should not be directed to allow the petitioner to export its 100% Edible Oils to the Domestic Tariff Areas (DAT) by accepting VAT, Customs duty and Taxes and as to why the respondents should not be directed to allow the petitioner to carry out the subcontract work of refining, filling, packaging of Edible Oil received from DTA after accepting applicable VAT, customs duties and taxes, 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 private limited company incorporated under the Companies Act, 1994 having incorporation no. C64063 (1554/06) dated 09.10.2006. The petitioner obtained Trade License to carry out their business in the Mongla Export Processing Zone (herein after referred to as MEPZ) and the petitioner engaged in manufacturing and producing Edible Oils. The petitioner obtained permission to export the Edible Oils in the Domestic Tariff Areas (herein after referred to as DTA) but the respondents most illegally obstructed the petitioner to execute the said export. It is stated that the petitioner made an application for exporting Edible Oils to the DTAs and the Cabinet Secretary of the Prime Minister’s Office (herein after referred to as PMO) vide Memorandum No.31.39.41.01.00.10.2005.320(6) dated 09.09.2009 allowed the application of the petitioner to export the Edible Oils in DTA and National Board of Revenue (herein after referred to as NBR) included edible oil in the DTA list under serial No.93 and 94. The petitioner on 18.01.2010 signed a contract with Trading Corporation of

Bangladesh (herein after referred to as TCB) to sell 6000 M.T. of Edible Oils in the DTAs and the respondent Nos. 2 and 8 approved the said sale and the petitioner sold 100% edible oil to TCB by making payment of all Tax and duties. The petitioner company suspended its total production from 2012 to 2017 and abandoned the said plant. It is also stated that on 2017, Dubai based investor purchased 100% shares of the petitioner- company and invested a huge amount of money to renovate the said factory and plant. From 2018, the new management imported palm from Malaysia and Indonesia and manufactured Edible Oils and thereafter, exported the said Edible Oils to India under South Asian Free Trade Areas agreement (herein after referred to as SAFTA). The petitioner has daily production capacity of 350 MT and 1.05 lakh MT per annum and from 2018 till now, the petitioner imported 44,614.36 MT of palm oil and from the said palm oil, the petitione