The High Court Division in the respec­tive writ petitions committed illegality in directing the customs authority to assess the customs duty etc, on the basis of invoice value that was prevailing at the time of opening of letters of credit inasmuch as customs authority has the authority to determine normal value and realise duty thereon at the rate prevail­ing on the date of submission of the bill of entry. Commissioner of Customs, Chittagong vs Bangladesh Traders (Md. Tafazzul Islam J)(Civil) 2ADC 718

The respondent has not stated in his petition as to the nature and character of the duplex board and that how the same could be converted into boxes or paper board or inner or master carton as admittedly the respondent do not have manufacturing plant to convert duplex boards into inner and master carton and that inner carton and master cartons converted out of duplex boards would not change their original shape or form while making them into cages or boxes National Board ofRevenu vs Mustafizur Rahman (Mohammad Fazlul Karim J) (Civil) 3ADC 40 stances. Generally, a review will only be exercised consistently with the nature of review jurisdiction and with due regard to the principles that there must be an end of litigation. Law do not allow any court to sit over in appeal against its own decision but allows its own deci­sion to be reviewed under its very limit­ed scope and limitation set for in the law and rules. And the said jurisdiction should not be exercised or abused sitting over the decision, as it, it is an appeal. A.H.M. Mustain Billah & A.H.M Mustain Billah vs Bangladesh (Mohammad Fazlul Karim J) 2ADC'236