Supplementary duty and surtax–– Import of the declaration made in the Finance Bill, 1999 under Section 3 of the Provisional Collection of Taxes Act, 1931 is that the imposition of supplementary duty and surtax as provided in Clauses 4 and 7 of the Finance Bill shall have immediate effect i.e. from the date of placement of the budget before the Parliament till it is passed by the Parliament. ––The petitioner is bound to pay the supplementary duty and surtax as per Finance Bill placed before the Parliament on 10.06.1999 since he has presented the Bill of Entry on 15.06.1999. ––The impugned judgment and order dated 19.02.2006 passed by the High Court Division in Writ Petition No.2251 of 1999 is hereby set-aside. ––The Customs Authority is at liberty to encash the bank guarantee furnished by the petitioner at the time of releasing the goods pursuant to interim order passed by the High Court Division at the time of issuance of the Rule Nisi. .....Commissioner of Customs, Mongla =VS= M. M. Corporation, (Civil), 2023(2) [15 LM (AD) 62] ....View Full Judgment

Customs Act, 1969
Section 18, 25
Constitution of Bangladesh, 1972
Article 83, 65(1)
Section 3, 7(1) of the VAT Act
Provisional Collection of Taxes Act 1931
Section 3 and 4
There is no guideline for fixing tariff value in section 25 and the Government has utilised the wide scope for fixing tariff value without regard to the local and international market rate of the imported goods, purely for the purpose of augmenting its revenue without legislative sanction— Civil Petition No.1390 of 2002 arose out of judgment and order dated 11.05.2002 passed by the High Court Division in Writ Petition No.1734 of 1998 challenging the imposition of the supplementary duty having the force of law as Article 83 of the Constitution clearly provides that no tax ship levy or collect except by or under the authority of the Parliament but proviso to Article 65(1) provides for delegation of the Parliament to any other subordinate authority to make orders, rules, regulations, bye-laws and other legislature instrument having legislature effect. So far the customs duty, VAT and supplementary duty are concerned the same are leviable under section 18 of the Customs Act read with First Schedule to the said Act and section 3 read with section 7(1) of the VAT Act read with Third Schedule respectively providing statutory basis for imposition of customs duty, supplementary duty and VAT respectively. The said provisions together with the provision of section 3 and 4 of the Provisional Collection of Taxes Act 1931 has made provision for any imposition of taxes of the nature from the placement of budget till it is passed by the Parliament as valid and as such the imposition of custom duty, supplementary duty etc. have force of law having been made under valid legislation. .....Mahfizul Hoque =VS= Collector of Customs, Chittagong, (Civil), 2025(2) [19 LM (AD) 421] ....View Full Judgment