The Customs Act, 1969
Section 13(1)
Bonded Warehouse License Bidhimala 2008
Bidhi 4, 7, 8 and 9
Constitution of Bangladesh, 1972
Article 102
Home consumption bonded warehouse license–– It appears to us that the High Court Division in one hand directed the writ respondents to convert the provisional bonded warehouse license of the writ petitioner into a regular up to date bonded license, on the other hand it was also directed to consider the case of the writ petitioner in accordance with the applicable law/rules and prevailing practices. These directions of the High Court Division appear to be contradictory. It is true that in writ petition No. 6634 of 2007 judgment was passed on 14.12.2008 but prior to that judgment on 26.06.2008 a Gazette notification was published in order to implement section 13 regarding the issuance of bonded warehouse license. However, the said Bidhimala was not placed before the High Court Division at the time of the disposal of Writ Petition No. 6634 of 2007, thus, the same was not considered by the High Court Division. ––In this particular case, no legal or vested right has been created in favour of the writ petitioner to get the regular home consumption bonded warehouse license in absence of any particular law or rules. .....Ministry of Finance, Bangladesh =VS= Deshbandhu Sugar Mills Ltd., (Civil), 2023(1) [14 LM (AD) 642] ....View Full Judgment