IN THE SUPREME COURT OF BANGLADESH HIGH COURT DIVISION

(SPECIAL ORIGINAL JURISDICTION)

Customs Appeal No. 294 of 2019 In the matter of:

An appeal under section 196D of the Customs Act, 1969

AND

In the matter of:

Commissioner of Customs

... Appellant -Versus-

Customs, Excise & VAT Appellate Tribunal and another

... Respondents Mr. Pratikar Chakma, DAG with

Mr. Humayun Kabir,

Ms. Farzana Rahman Shampa,

Mr. Masud Rana Mohammad Hafiz and, Mr. Ali Akbor Khan, AAGs

…For the appellant Mr. Murad Reza, Senior Advocate with Mr. A. Al. Masud Begh, Advocate

... For the respondent No. 2

The 31st January, 2024

Present:

Justice Muhammad Khurshid Alam Sarkar &

Justice Sardar Md. Rashed Jahangir

Sardar Md. Rashed Jahangir, J:

This appeal under section 196D of the Customs Act, 1969 is directed against the judgment and order dated 29.05.2019 passed by the respondent No. 1, Customs, Excise and VAT Appellate Tribunal, Dhaka under Nothi No. CEVT/CASE(CUS)-597/2018/1078 dated 11.06.2019, allowing the appeal partly and modified customs duties,

taxes and penalties imposed under the adjudication order No.22/Bond Circle-02/2018 dated 18.11.2018 under Nothi No. 5(13)47/L¡p- hä/m¡C:/2009/f¡VÑ-03/2016/ 10390(1-14)(01).

Relevant facts are that the respondent No. 2, M/s. M & U Packaging Limited runs its business under bonded warehouse facilities having Bonded Warehouse License No. 534/Cus-PBW/2009 dated 07.05.2009. An inspection team of Bond Commissionarate, Dhaka inspected the respondent‟s factory and it‟s premises on 03.05.2016 and 09.05.2016 and after inspection it was detected that there were excess/shortfalls of the warehoused goods stored in bonded warehouse of respondent‟s company. The inspection team also observed that without having any approval of the Bond Commissionerate some bonded warehoused raw materials were stored in an unauthorized godown; the assessable value of the said excess/shortfall bonded warehoused goods is Tk.6,87,55,552.47 and the assessable duties and taxes is Tk.1,76,93,789.04. Accordingly, the appellant, Commissioner of Customs of Bond Commissionarate issued a show cause notice on 07.11.2016 asking the respondent No. 2 to show cause as to why the respondent‟s company shall not be liable for violation of the provisions of sections 13, 86, 88, 89, 97, 111, 113 and 114 of the Customs Act, 1969 and as to why action shall not be taken against it under clauses 1, 51, 51A, 60 and 90 of the Table of Section 156(1) of the Customs Act, 1969 and also as to why duties and taxes of Tk.1,76,93,789.04 shall not be recovered from it. Upon receiving the show cause notice respondent No. 2 submitted a written reply on 20.11.2016. And thereafter upon perusal of the reply and hearing respondent No. 2, the appellant by his order dated 14.11.2018 adjudicated the respondent No. 2 imposing customs duties, taxes and other charges of Tk.1,76,93,789.04 and also imposed a fine of Tk. 1,00,00,000/- with a direction to make payment of the aforesaid amount into the Government Treasury within 15(fifteen) days.

Having been aggrieved by the said adjudication order dated 14.11.2018 the respondent No. 2 preferred an appeal before the Customs, Excise and VAT Appellate Tribunal, Dhaka being No. CEVT/CASE(CUS)-597/2018. The present appellant being respondent of the said appeal appeared before the Tribunal and submitted a detail written reply; on perusal of the appeal and written reply and hearing the parties, the Tribunal by its order dated 29.05.2019 allowed the appeal in part, modified the imposed customs duties at Tk.61,501.66 and also imposed a fine of Tk.2,00,000/-.

Being aggrieved by and dissatisfied with the order of Tribunal dated