The Customs Act, 1969
Section 25A
Pre-shipment Inspection of Goods Rules, 1996
Schedule I
Assessment of customs duties and other taxes–– Settled the principle that duties and taxes on the imported goods are to be paid on the basis of SRO prevailing on date of submission of the Bill of Entry. ––Customs duties and other taxes are to be paid on the basis of SRO in existence on the time of submission of Bill of Entry by the importer. Since the principle of law has been well settled by this Division, it is not necessary to deliver an exhaustive judgment reversing all the findings of the High Court Division. .....Government of Bangladesh =VS= Manu Miah, (Civil), 2024(2) [17 LM (AD) 105] ....View Full Judgment