Constitution of Bangladesh, 1972
Article 83
The Customs Act
Section 30, 25(7) and 79
The valuation Rules, 2000
The importer has to pay tax and duty on the basis of tariff value in force on the date of presentation of bill of entry–– It as well emerged as a general position that when customs duty is imposed for any intention, the authority to do so is the Parliament as Article 83 of our Constitution speaks that "No tax shall be levied or collected except by or under the authority of an Act of Parliament". As such, for the sake of generating revenue, Government is not exempted from following strict rules of laws. Governments too have to earn revenue within the legal scheme established by the State coupled with its citizen’s rights and interest. Procedural fairness too should be observed on the very face of it instead of whim. ––Appellate Division finds no legal infirmity in the impugned judgment and order factually and legally calling for interference by this Court. .....Ministry of Finance, BD =VS= Yahya A. Z. Khondoker, (Civil), 2023(1) [14 LM (AD) 112] ....View Full Judgment