IN THE SUPREME COURT OF BANGLADESH HIGH COURT DIVISION

(SPECIAL ORIGINAL JURISDICTION)

WRIT PETITION NO. 9400 OF 2007

IN THE MATTER OF:

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

And

IN THE MATTER OF: Mrs. Fatema Begum

.... Petitioner

-Vs-

Customs, Excise and VAT Appellate Tribunal, Dhaka-1000 and others

....Respondents.

Mr. Munshi Moniruzzaman with Ms. Shuchira Hossain, Mr. Yousuf Khan Rajib, Ms. Nahid Sultana Jenny, Mr. Shakib Rejowan Rejowan Kabir, Mr. S.M Shamsur Rahman and Ms. Mosammat Suraiya Khatun, Advocates

...... For the Appellant.

Ms. Nasima K. Hakim, Deputy Attorney General with Mr. Md. Hafizur Rahman, Mr. Md. Ali Akbor Khan, Mr. Elin Imon Saha, and Mr. Ziaul Hakim, Assistant Attorney Generals

........ For the Appellant-government.

Heard on 13.02.2024. Judgment on 18.02.2024.

Present:

Mr. Md. Iqbal Kabir

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 order dated 28.08.2007 under Nathi

No. CEVT/CASE(VAT)-276/2006/378 (1-2