IN THE SUPREME COURT OF BANGLADESH HIGH COURT DIVISION

(SPECIAL ORIGINAL JURISDICTION)

WRIT PETITION NO. 2004 OF 2022

IN THE MATTER OF:

An  application  under  Article  102  of  the Constitution  of  the  People’s  Republic  of Bangladesh.

And

IN THE MATTER OF:

Akij Food And Beverage Limited

.... Petitioner

       -Vs-

National Board of Revenue and others.

....Respondents.

Mr. Fida M. Kamal, Senior, Advocate with

Mr. Md. Ziauddin, Advocate with

Mr. Shameem Aziz, Advocate with

Mr. Khondker Nazmul Ahsan, Advocate with Mr. Majedul Hasan Miajee, Advocate

......... For the Petitioner.

Mr. Samarendra Nath Biswas, D.A.G. with

Mr. Md. Abul Kalam Khan Daud, A.A.G. with Mr. Md. Ali akbor Khan, A.A.G. and

Mr. Md. Asaduzzaman, A.A.G

........ For the Respondents-government.

Heard On: 13.04.2022,20.04.2022 &

Judgment on: 21.04.2022.

Present:

Mrs. Justice Farah Mahbub.

              and

Mr. Justice S.M. Maniruzzaman

S.M. Maniruzzaman, J:

In this Rule Nisi, issued under Article 102 of the Constitution of the People’s Republic of Bangladesh, the respondents have been called upon to  show  cause  as  to  why  the  failure  of  the  respondents  to  assess  the

imported Totapuri Mango Pulp as per the “öó j§mÉ¡ue (Bjc¡¢e f−ZÉl j§mÉ ¢edÑ¡lZ) ¢h¢dj¡m¡, 2000”, which is further ascertained through an office order being Nothi No.08.01.0000.057.01.006.17/189(32) dated 29.10.2017, issued by the respondent No. 1(Annexure-F), should not be declared to

have been done without lawful authority and is of no legal effect and as to

why the different assessment of the same Totapuri Mango Pulp under Bill

of Entry No. C-32176 dated 06.12.2021(Annexure-D) under Bill of Entry No.C-32177 dated 06.12.2021( Annexure-J) from Dhaka Inland Contained Depot ( ICD), Kamalapur, Dhaka should not be declared to have been done without lawful authority and are of no legal effect and or such other or further order or orders passed as to this Court may seem fit and proper.

Facts,  relevant  for  disposal  of  the  Rule,  in  short,  are  that  the petitioner is a one of the leading food beverage companies in the country, which  manufacture  a  wide  range  of  food  and  beverage  products  like carbonated beverages, fruit drinks and other allied products for both local

and international markets. In course of business, the petitioner imported

raw  material Aseptic  Totpuri  Mango  Pulp  from  India  and  thereof accordingly,  opened  Letter  of  Credit  bearing  No.249021011530  dated 21.09.2021 to Standard Chartered Bank Ltd. Dhaka, for importing said Aseptic Totapuri Mango Pulp under H.S. Code No. 2009.10.00 from India having value USD 73,714.90.

After arrival of the goods in consignment ICD Kamlapur, Dhaka the petitioner goods clearing and forwarding agent submitted Bill of Entry being No. C-32176 dated 06.12.2021the concern Customs Authority for assessment  of  customs  duties,  taxes  and  other  charges  and  towards releasing  the  consignments  and  accordingly,  the  Customs  authority

completed assessment on 09.12.2020 under the öó j§mÉ¡ue (Bjc¡¢e f−ZÉl j§mÉ ¢edÑ¡lZ) ¢h¢dj¡m¡ 2000 (in short Rules-2000) and accordingly, issued assessment notice in favour of the petitioner on 12.12.2021 and under basis

of the said assessment the petitioner paid on the Customs duties and taxes

as  per  assessment  made  by  the  customs  authority  on  the  same  date( Annexure-D, D1,E).

Upon completed assessment of the goods in question the customs authority paid customs, duty and taxes on 12.12.2021 however, that the present petitioner tried to release the goods but the Customs Authority concern stopped to release the goods.

It has been further stated that the respondent No. 1 National Board of Revenue issued a Office Order bearing Memo No.08.01.0000. 057.01.006.17/189(32) dated 29.10.2017, thereby given an explanation under Section 219B of the Customs Act, 1969 stating inter alia that the Mango Pulp product is beyond the S.R.O No.165-Ain/2016/27 Customs dated 02.06.2016 which fixed the minimum value of imported products, therefore, assessment of Mango Pulp should be done as per the öó j§mÉ¡ue (Bjc¡¢e f−ZÉl j§mÉ ¢edÑ¡lZ) ¢h¢dj¡m¡ 2000 (in short Rules-2000)( Annexure-F).

It is further stated that the petitioner earlier imported another 820 and

410 barrels of Mango Pulp and after assessment of duty for the said 820

and  410  barrels  through  the  Bill  of  Entry  No.  C-26378  dated 14.10.2021and Bill of Entry No.C-26220 dated 12.10.2021 respectively,

the instant petitioner paid all the Customs duty and taxes duly released the

said barrels whither concern Customs House assess the said 0.69 USD per

KG to 0.86 USD per KG.

However, the petitioner imported 400 barrels of Mango Pulp to the consignment in question under Bill of Entry C-32177 dated 10.12.2021 the Customs Authority assess the goods fixing the value as per 0.86 USD per KG and accordingly, the petitioner made payment as per assessment made

by   the  concern  authority.  However  the  Customs  Authority  without releasing of the goods the petitioner of the said inaction of the petitioner filed and instant writ petition obtained the present Rule.

Mr. Fida M. Kamal, the learned Senior Counsel along with Mr. Md. Ziauddin, the learned Advocate appearing for the petitioner mainly submits that it is evident from the Annexure -L that the instant petitioner imported the  same  product,  aseptic  totapuri  mango  pulp,  three  times  within  the previous 90 days of the concerned consignment, through Bill of Entry No. C-26220 dated 12.10.2021; Bill of Entry No. C-26378 dated 14.10.2021, both of which were assess at USD 0.69/per Kg, and through Bill of Entry No. C-32177 dated 06.12.2021, which was assessed at USD 0.86/per Kg.

He further submits that according to rule -5(4) of the “öó j§mÉ¡ue (A¡jc¡e£ f−ZÉl j§mÉ ¢edÑ¡le) ¢h¢dj¡m¡, 2000, if several transaction values of identical goods are found at the same time, then the value of the imported goods must be ascertained at the lowest transaction value. Further, as per rule - 2(GaGA) of the said Rules, “same time” means within 90 days from the time of importation of goods, which is under process to ascertain the value.

He next submits that it is evident from the Annexure-2 of the affidavit in opposition of the respondent No. 2 that the previously, the same goods was imported  through  four  consignments  being  B/E  No.  C-801327  dated 17.05.2021; B/E No. C-454967 dated 14.03.2021; B/E No. C-513917 dated 24.03.2021 and B/E No. C-455005 dated 14.03.2021 which were wrongly assessed at a higher rate i. e. USD 3.27/per Kg to USD 3.31/ per Kg and the instant petitioner filed appeals before the concerned authority against such assessment. The said appeals are still pending for final adjudication.

On the other hand Mr. Samarendra Nath Biswas, the learned Deputy Attorney  General  appearing  on  behalf  of  the  respondent  No.  2, Commissioner  of  Customs,  Customs  House,  Chattogram  without controverting  the  facts  by  filing  any  affidavit-in-opposition,  however submits  that  the  imported  goods  in  question  does  not  cover  with  the description of the goods as mentioned in the said S.R.O No.165 dated 02.06.2016 issued by the National Board of Revenue gave an explanation regarding assessment of the goods in question following the provision of Valuation Rules, 2000 and accordingly the Customs Authority considered the database value of the last one year of the imported goods by the same petitioner from the same country and it is found that in 4(four) separate consignments release earlier were assessed Customs Port Chattogram at rate  of  USD  3.31/Kg;  USD3.31/Kg;  USD  3.31/Kg;  USD  3.27/Kg  and accordingly the Customs Authority in respect of the instant consignment asked  the  petitioner  to submit  an unconditional  Bank guarantee of  the differential  amount of the value  as deceased by  the petitioner and the database value.

He next submits that the Customs Authority following the provision of the valuation Rules, 2000 collected the database value of the same market and in the database value the minimum value USD 3.27/KG as per the safe  of the  government  revenue the  Customs  Authority  as  per  the provisional of the consignment and directed to submit the bank guarantee of the differential amount.

In view of the said proceedings he submits that there is no illegality and  the  subsequently,  the  order  for  provisional  assessment  of  the consignment the petitioner in question and such he submits the instant Rule is liable to be discharged.

We have heard the learned Advocate appearing for the petitioner, the learned  Deputy  Attorney  General  appearing  for  the  respondent Government, have perused the writ petition along with annexures so have

been appended thereto.

It appears from the record that the petitioner the goods in question imported by the petitioner submitted Bill of Entry No.C-32177 dated 06.12.2021 and accordingly the Customs authority open a note sheet bearing  Nathi No.5-L¡p (19303) Bjx/BC¢p¢X/N˦f-01/2021 Cw which is quoted below for ready reference:

১৫। আেলাচ  পণ চালান ট  ায়ন পরবত েত Lock হওয়ায় খালাস ব রাখা হেয়েছ । পুনরায় দিললাদী, Data base value, Minimum Value, SRO জাতীয় রাজ

 বােড র আেদশ নং ০৮.০১.০০০০.০৫৭.০১.০০৬.১৭/১৮৯ (৩২) যাচাই করা হল:

ক) পণ ট Tatapuri Mango Pulp জাতীয় রাজ  বােড র উে িখত পে বলা হেয়েছ পণ ট Mango Juice তরীর

 ধান কাচামাল । এে ে  Minimum Value SRO অনুযায়ী মূল  িনধ া রণ সমীচীন হেবনা িবধায়   মূল ায়ন িবিধমালা ২০০০ এর আেলােক মূল িনধ া রেণর িনেদ শনা দয়া হেয়েছ।

খ) িবগত ১বছেরর database পয া েলাচনায় দখা যায় আমদানীকারেকর একই পণ  চ াম কা মস হাউজ িদেয় চার ট Consignment যথা েম $3.31/kg, $3.31/kg, $3.31/kg ও $3.27/kg ত   ায়ন হেয়েছ।

গ) আমদানীকারেকর িতিনিধ জানান, ঘািষত মূল উেপ া কের উ তর চড়াও মূেল   ায়ন আেদেশর

িব ে সং  হেয় অমদানীকারক কা মস এ াইজ ও ভ াট আপীল কিমশনােরট চ াম এ আপীল কেরেছন ( ছায়াকিপ সমূহ প াংেশ রি ত যা সদয় দখা যেত পাের)।

ঘ) B/E No.C-801327   Dt.17.05.2021, C-454967 .14,03,2021, C-513917 Dt.24.03.2021, C-455005 Dt.14.03.2021, এর  ায়েনর িব ে  আপীল কিমশনােরেট আপীল দােয়র করা হেয়েছ । দােয়রকত আপীল ন র যথা েম ১১৯/২০২১, ১২০/২০২১, ১২১/২০২১, ১২২/২০২১ ।

ঙ) ইিতমেধ  বতমান পণ চালান ট ঘািষত মূল  ও Ref Value (Database অনুযায়ী Minimum Value $3.27/kg এর মূেল র পাথ ক  জিনত অথ ১,০৬,৫৩,০৩৭.০৪/- টাকা িনঃশত  ও অব াহত ব াংক গ ারাি  হণ পূব ক সামিয়ক  ায়ন মাধ েম পণ ছাড় দয়া যেত পাের।

১৬)   াবনাঃ

ক) আমদানীকত পণ ট Perishable Goods যা lock কত

অব ায় রেয়েছ, স িবেবচনায় Customs Act 1969 এর ধারা ৮১ অনুসাের ১ ,০৬,৫৩,০৩৭.০৪/- টাকার িনঃশত ও অব াহত ব াংক গ ারাি  হণ পূব ক সামিয়ক  ায়ন

করা যেত পাের।

খ) পরবত েত যথাথ দিললাদী সমূহ যাচাই কের পেণ র স ঠক  ায়নেযাগ  মূল  িনধ া রণ পূব ক পণ চালান ট চ ড়া   ায়েনর িনেদ শনা দয়া যায়।

গ) একই সােথ ICD হেত সমজাতীয়  ািয়ত পণ িতন টর চালান এর PCA করার িনেদ শনা দয়া যেত পাের।

It appears from note 9 of the said note sheet that after submitted of the Bill of Entry the Customs Authority complete assessment to effect that ïé g~j¨vqb wewagvjv 2000 cq©v‡jvPbv Kiv n‡jv| ch©v‡jvPbvq †`Lv hvq †h, c‡Y¨i Raf. Value A‡fr¡ †NvwlZ g~j¨ †ewk weavq wewa 05 ‡gvZv‡eK †NvwlZ g~j¨ ïévqb Kiv †h‡Z cv‡i| i.e. petitioner declared the value 0.58 USD/ per KG but it appears that the reference value of the said consignment available in the Customs authority of USD 0.69/Kg and accordingly the petitioner declared the said value of USD 0.86/per Kg and considered the said declared value the

Customs  Authority  assess  the  petitioner  goods  as  per  value  of  USD 0.86/per Kg and it is assessment notice in favour of the petitioner on 09.12.2021 and accordingly, the petitioner made full payment Customs duty and taxes on the same date which was evident by the Annexure –E to the writ petition but however the concern Customs Authority after making payment all Customs duty and taxes ratio to release the goods holding that and note sheet 15 of the said note sheet that:

(খ) িবগত ১বছেরর database পয া েলাচনায় দখা যায়  আমদানীকারেকর একই পণ  চ াম কা মস হাউজ িদেয় চার ট Consignment যথা েম $3.31/kg, $3.31/kg, $3.31/kg ও $3.27/kg ত   ায়ন হেয়েছ।

গ) আমদানীকারেকর িতিনিধ জানান, ঘািষত মূল উেপ া কের উ তর চড়াও মূেল   ায়ন আেদেশর িব ে  সং   হেয় অমদানীকারক

কা মস এ াইজ ও ভ াট আপীল কিমশনােরট

চ াম এ আপীল কেরেছন ( ছায়াকিপ সমহ প াংেশ রি ত যা সদয় দখা যেত পাের)।

However  it  appears  from  the  Annexure-J  to  the  supplementary affidavit  to  the  affidavit  in  opposition  that  the  same  petitioner  earlier release the identical item for the concern customs station under Bill of Entry  No.C-26220  dated  12.10.2021;  Bill  of  Entry  No.  26378  dated 14.10.2021 USD 0.69/per KG to 0.86/ per KG and it also appears that from the valuation report of the concern Custom station that it appears that from 1.01.2017 to 28.12.2021 the same said has been release from the customs House by the petitioner as well as other importer by the minimum value of USD 0.762 to 0.86/ per KG.

However, the issues in question for deamination in the instant writ petition which already been determine by this Court said vide the judgment dated 09.02.2021 passed in writ petition No.8459 of 2016 where this Court (both  we  are  party  of  the  judgment)  categorically  observed  inter  alia    …………………..........................................................

In this regard, in the case of Amirul Islam (Md) -vs- Commissioner of  Customs  and  others,  reported  in  18  BLC(HC)  77  categorically observed, inter-alia:

“We have observed that the respondents as  envisage  in  Annexure-“A”  to  the petition  have  themselves  observed  that without complying with the Rules 1 to 5 chronologically  the  respondents  adopted straight away deductive method for doing the assessment and thus flouted even their own decision. On that score our decision is  that  the  respondent  had  certainly indulge  in  accesses  in  making  the assessment  by  applying  Rule  7  of  the Valuation  Rules,  2000  that  is  the deductive method in assessing the goods in question. We simply cannot understand why  such  deviation  took  place  or  what tempted the respondent is not observing the  approved  method  of  assessing  the goods in question. ”

However, in the instant case, it is admitted position of the fact that

the petitioner submits Bill of Entry the concern Customs Authority assess the goods in question finally on 09.12.2021 on the basis of said assessment the petitioner make payment all customs duty and taxes on 12.12.2021 as evident Annexure –A to the writ petition. After payment of the said action the concern customs authority directed the petitioner to submit the bank guarantee from reversing the amount of customs duty and taxes Tk.1,06, 53,037.04/- however, it is settled by the earlier judgment that when the minimum value was available before the customs authority for previous 90(ninety) days submitting Bill of Entry the customs authority is legally

bound accept the said value under the Rules 5(4) of the Rules 2000. But however,  in  the  instant  case  the  concern  customs  authority  without following the said provision of law directed the petitioner to furnish the bank guarantee for the differential amount of duty and taxes on the basis of the Bill of Entry submitted earlier on 14.03.2021. However, it appears from the record that the minimum value the said consignment available before  the  customs  authority  of  USD  0.86/per  KG  and  the  customs authority legally bound accept the said value under the provision of law.

In  view  of  the  above  facts  and  circumstance  of  the  case and judgment  so  passed  earlier  by  this  Court  and  other  reported  judgment referred herein above we found the substance the submission so made by learned Advocate for the petitioner and accordingly, this Rule is made absolute without any order as to costs.

Since the goods duty and taxes in question has been paid by the customs  authority  as  such  assessment  made  by  the  concern  customs authority  by  following  valuation  Rules  2000  as  evident  note  9  of  the Annexure J to the supplementary affidavit and affidavit in opposition and as such the respondent No. 2, Commissioner of Customs, Customs House, Dhaka  is  hereby  directed  to  release  the  consignment  Letter  of  Credit bearing No.249021011530 dated 21.09.2021and Bill of Entry No. No.C- 26220 dated 12.10.2021; Bill of Entry No. 26378 dated 14.10.2021 within a period of 7 (seven) working days from the date of receipt of the copy of this judgment and order positively.

Communicate the copy of this judgment and order forthwith.

Farah Mahbub, J:

I agree.

M.A.Hossain-B.O.