Approval of project and exempted rate of duties
The scheme of the Act seems to be that the decision of the Board of Investment relating, inter alia, to facilities for implementation of a project in due time shall be implemented as a Government decision. Not only that, under section 11(6) when the Board of Investment decides that a project should get the benefit of an S.R.O. it amounts to a decision of the National Board of Revenue itself “which shall be implemented.” The Chairman, National Board of Revenue and others Vs Beximco Infusions Ltd., Dhaka, 17 BLD(AD)83 ....View Full Judgment