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,