| For Order |
|
1 |
Writ Petition
14325/2024
|
Masuma Haque Konok
vs
Bangladesh and others |
|
2 |
Writ Petition
7343/2024
|
Abdul Monaf
vs
Bangladesh and others |
|
3 |
Writ Petition
16158/2025
|
Shahjalal Islami Bank PLC
vs
Government of Bangladesh and others |
|
4 |
Writ Petition
2029/2026
|
Imtiaz Ahmed
vs
Bangladesh and others |
|
5 |
Customs Appeal
49/2024
|
M/s Vicar International
vs
Customs Excise and VAT Appellate Tribunal and another |
|
6 |
Customs Appeal
994/2023
|
M/S Vicar International
vs
Customs Excise and VAT Appellate Tribunal Dhaka and another |
|
7 |
Customs Appeal
982/2023
|
M/s Vicar International
vs
Customs Excise and VAT Appellate Tribunal and others |
|
8 |
Customs Appeal
983/2023
|
M/S Vicar International
vs
Customs Excise and VAT Appellate Tribunal Dhaka and another |
|
9 |
Writ Petition
4033/2026
|
Serazul Islam
vs
Government of Bangladesh and others |
|
10 |
Writ Petition
11720/2026
|
Sharif Rafiqul Islam and others
vs
Bangladesh Bank and others |
|
11 |
Customs Appeal
104/2026
|
Z and Z Intimates Limited
vs
Customs, Excise and VAT Appellate Tribunal and others |
|
12 |
Writ Petition
5013/2026
|
Md. Ruhul Amin Biswas
vs
Government of Bangladesh and others |
|
13 |
Writ Petition
16299/2025
|
Md. Kabir Ahmed
vs
Govt. of Bangladesh |
|
14 |
Writ Petition
2049/2026
|
Kamal Yarn Limited
[Adv : Mahfuzur Rahman Roman]
vs
Government of Bangladesh and others |
|
15 |
Writ Petition
2050/2026
|
Badsha Textiles Limited
[Adv : Mahfuzur Rahman Roman]
vs
Government of Bangladesh and others |
|
16 |
Writ Petition
11417/2025
|
Pubali Bank PLC
vs
Bangladesh and others |
|
17 |
Writ Petition
10084/2026
|
Md. Saiful Islam Member
vs
Bangladesh Bank and others |
|
18 |
Writ Petition
5837/2021
|
Md. Habibur Rahman and others
vs
Artha Rin Adalat No. 1, Dhaka and others |
|
19 |
Writ Petition
17766/2025
|
Md. Helal Hawlader
[Adv : Md. Abdus Salam]
vs
Bangladesh, Rep by Sec. Min of Power and 03 others
[Adv : Mohammad Sawkat Ali Bhuiyan] |
|
20 |
Writ Petition
7268/2026
|
Md. Kamal Hossain
vs
Bangladesh and others |
|
21 |
Writ Petition
16707/2025
|
Super Silica Bangladesh Limited
vs
Government of Bangladesh and others |
| For Judgment |
|
22 |
Writ Petition
9299/2026
|
Eng. Syed Munsif Ali and others
[Adv : Hiramoti Khanam]
vs
Bangladesh Bank and others
[Adv : Monjur Elahi Porag] |
Motion
From 15.06.2026) |
|
23 |
Writ Petition
9119/2026
|
Rowshan Ara
vs
Artha Rin Adalat and others |
Motion
(Dated: 12.07.2026) |
|
24 |
Writ Petition
6172/2026
|
Talukder Plastic Co. Ltd. and others
vs
Government of Bangladesh and others |
|
25 |
Writ Petition
9380/2026
|
Shukla Barua
vs
Government of Bangladesh and others |
Motion
(Dated: 19.07.2026) |
|
26 |
Writ Petition
8665/2026
|
Ahsanuzzaman Hassan
vs
Government of Bangladesh and others |
Motion
(From 20.07.2026) |
|
27 |
Writ Petition
9779/2026
|
Md. Mahfuz Gazi
vs
Bangladesh and others |
Motion
(Dated: 26.07.2026) |
|
28 |
Writ Petition
9862/2026
|
Muhammad Jahangir
vs
Bangladesh and others |
|
29 |
Writ Petition
10119/2026
|
anwar Dorji
vs
Government of Bangladesh and others |
Motion
(Dated: 02.08.2026) |
|
30 |
Writ Petition
10068/2026
|
Mohammed Alamgir
vs
Bangladesh Bank and others |
|
31 |
Writ Petition
9780/2026
|
Md. Najmul Hoque
vs
Bangladesh and others |
Motion
(Dated: 09.08.2026) |
|
32 |
Writ Petition
10871/2026
|
Dotcom Sweater Ltd. and another
vs
Artha Rin Adalat and others |
|
33 |
Writ Petition
9756/2026
|
Lanka Bangla Finance Limited
vs
Artha Rin Adalat and others |
|
34 |
Writ Petition
10778/2026
|
Md. Anwar Hossain and others
vs
Bangladesh and others |
Motion
(Dated: 16.08.2026) |
|
35 |
Writ Petition
9819/2026
|
Md. Zahirul Islam Suzon
vs
Artha Rin Adalat and others |
|
36 |
Writ Petition
10645/2026
|
Jahangir Arafat
vs
Bangladesh Bank and others |
|
37 |
Writ Petition
8162/2026
|
Manik Banarashi
vs
Government of Bangladesh and others |
|
38 |
Writ Petition
5687/2026
|
Md. Ataur Rahman
vs
Government of Bangladesh and others |
|
39 |
Writ Petition
11337/2026
|
alexander Rozario
vs
Government of Bangladesh and others |
|
40 |
Writ Petition
9052/2026
|
Muhammad Ali Zenna
vs
Government of Bangladesh and others |
|
41 |
Writ Petition
5397/2026
|
Mohiuddin ahammed
vs
Government of Bangladesh and others |
Motion
(From 17.08.2026) |
|
42 |
Writ Petition
11554/2026
|
Md. Abul Hossain
vs
Bangladesh Bank and others |
|
43 |
Writ Petition
11388/2026
|
Jalalabad Steel Building Ltd.
vs
NBR and others |
|
44 |
Writ Petition
11699/2026
|
Md. Aslam Serniabath
vs
Government of Bangladesh and others |
|
45 |
Writ Petition
11580/2026
|
Md. Liton Sharif
vs
Government of Bangladesh and others |
|
46 |
Writ Petition
11581/2026
|
Md. Liton Sharif
vs
Government of Bangladesh and others |
|
47 |
Writ Petition
11562/2026
|
Md. Anisur Rahman
vs
Bangladesh and others |
|
48 |
Writ Petition
11216/2026
|
Ismot Ara Jahan
vs
Bangladesh Bank and others |
|
49 |
Writ Petition
11624/2026
|
Islamic Economic Research Bureau (IERB)
vs
Bangladesh Bank and others |
|
50 |
Writ Petition
11622/2026
|
PHP Automobiles Limited and another
vs
Commissioner of customs, excise and VAT Commissionerate and others |
|
51 |
Writ Petition
11623/2026
|
PHP Automobiles Limited and another
vs
Commissioner of customs, excise and VAT Commissionerate and others |
|
52 |
Writ Petition
10760/2026
|
Abdullah Mohammed Zubair
vs
NBR and others |
|
53 |
Writ Petition
11715/2026
|
Golam Mohammad Sohel
vs
Artha Rin Adalat and others |
Motion
(Dated: 23.08.2026) |
|
54 |
Writ Petition
5855/2026
|
A.K.M. Jahirul Haq and another
vs
Bangladesh Bank and others |
|
55 |
Writ Petition
10591/2026
|
White Marble
vs
Artha Rin Adalat and others |
|
56 |
Writ Petition
11587/2026
|
M/s. Adnan Trading Corporation
vs
Bangladesh Bank and others |
|
57 |
Writ Petition
11801/2026
|
Global Steel and Engineering Limited and another
vs
Bangladesh and others |
|
58 |
Writ Petition
11832/2026
|
National Beverage Ind. Ltd.
vs
Artha Rin Adalat and others |
|
59 |
Writ Petition
11214/2026
|
Sim Fabrics Limited
vs
Bangladesh Bank and others |
|
60 |
Writ Petition
11827/2026
|
Md. Abdul Aziz
vs
Government of Bangladesh and others |
|
61 |
Writ Petition
11905/2026
|
Badsha Textiles Ltd. and another
vs
Bangladesh and others |
|
62 |
Writ Petition
11280/2026
|
Md. Aynal Hoque
vs
Government of Bangladesh and others |
|
63 |
Writ Petition
11756/2026
|
Shaharia Parvin
vs
Artha Rin Adalat and others |
64 |
Writ Petition
11856/2026
|
H.M. Steel and Industries Limited
vs
NBR and others |
|
65 |
Writ Petition
11855/2026
|
H.M. Steel and Industries Limited
vs
NBR and others |
|
66 |
Writ Petition
11890/2026
|
S. Suhi Industrial Ltd. and others
vs
Bangladesh Bank and others |
|
67 |
Writ Petition
11914/2026
|
Sarmin Sultana
vs
Bangladesh and others |
|
68 |
Writ Petition
11821/2026
|
Md. Rafiqul Islam Robin and others
vs
Artha Rin Adalat and others |
|
69 |
Writ Petition
11918/2026
|
MEB Industiral Complex Ltd. and others
vs
Bangladesh and others |
|
70 |
Writ Petition
11882/2026
|
M/s. Deep and Co.
vs
Bangladesh Bank and others |
Motion
(for recalling the unsigned order) |
|
71 |
Writ Petition
10802/2026
|
Md. Asif Mahmud
vs
Bangladesh and others |
|
72 |
Writ Petition
10994/2026
|
Mahmudul Helal
vs
Bangladesh Bank and others |
For Hearing
(Sent by the Appellate Division) |
|
73 |
Writ Petition
1198/2026
|
Md. Abdul Latif Biswas
[Adv : Sk. Zulfiqur Bulbul Chowdhury]
vs
Artha Rin Adalat and others
[Adv : Raziah Sultana] |
|
74 |
Writ Petition
230/2026
|
Md. Abdul Lotif Biswas
[Adv : Sk. Zulfiqur Bulbul Chowdhury]
vs
Artha Rin Adalat and others |
|
75 |
Writ Petition
6986/2026
|
KLD Apparels Ltd.
[Adv : A.M. Mahbub Uddin]
vs
Bangladesh and others |
For Hearing
.. |
|
76 |
Income Tax Reference
........ (Rule 28 (con)/2026)/2026
|
Miah Md. Javed Hassan
vs
Commissioner of Taxes |
|
77 |
Income Tax Reference
........ (Rule 29 (con)/2026)/2026
|
Umme Nahid Aktaree Banu
vs
Commissioner of Taxes |
|
78 |
Income Tax Reference
........ (Rule 30 (con)/2026)/2026
|
Umme Nahid Aktaree Banu
vs
Commissioner of Taxes |
|
79 |
Income Tax Reference
........ (Rule 33(con)/2026)/2026
|
Jahidul Hasan Sajib
vs
Commissioner of Taxes |
For Hearing
(I.T.R., VAT and Customs)(Only Sunday, Monday and Tuesday) |
|
80 |
VAT Appeal
36/2013
|
Bay Fishing Corporation Limited
[Adv : Mr. Ramjan Ali sikder]
vs
The Customs, Excise and VAT Appellate Tribunal and others |
|
81 |
VAT Appeal
30/2014
|
Lalbag Chimical
[Adv : Mr. Probir Neagi]
vs
Customs, Excise and VAT Appellant Tribunal and others |
|
82 |
VAT Appeal
30/2015
|
Unique Cement Industries Limited
[Adv : Mr. Ramjan Ali Sikder]
vs
The Customs, Excise and VAT Appellate Tribunal and others |
|
83 |
Customs Appeal
172/2015
with
|
M/S Butterfly Marketing Ltd.
[Adv : Faria Binte Alam]
vs
Customs Excise and VAT Appellate Tribunal and others |
|
|
Customs Appeal
167/2015
(with)
|
M/S Butterfly Marketing Ltd.
[Adv : Faria Binte Alam]
vs
Customs Excise and VAT Appellate Tribunal and others |
|
|
Customs Appeal
90/2015
|
M/S Butterfly Marketing Ltd.
[Adv : A.K.M Shafiqul Alam]
vs
Customs Excise and VAT Appellate Tribunal and others
Mr. A.K.M Shafiqul Alam, Advocate for the appellant. |
|
84 |
Customs Appeal
297/2016
|
Commissioner of Customs, Customs House, Dhaka
vs
Customs, Excise and VAT Appellate Tribunal and others |
|
85 |
Trademark Appeal
1/2017
|
Northern Flour Mills Limited
vs
The Registrar, Department of patents, Designs and Trademarks and others |
|
86 |
VAT Appeal
22/2017
|
Tasnim Chemical Comples Limited
[Adv : Ramzan Ali Sikder]
vs
Customs, Excise and VAT Appellate Tribunal and others |
|
87 |
Customs Appeal
206/2017
|
M/s Beximco Fashons Limited
vs
Customs, Excise |
|
88 |
VAT Appeal
65/2018
|
Commissioner of Customs Excise and VAT Commissionerate Dhaka
vs
Customs, Excise and VAT Appellate Tribunal and others |
|
89 |
Income Tax Reference
7/2020
|
Md. Abul Kalam Azad
[Adv : Mr. Md. Osman Ghani Bhuiyan]
vs
The Commissioner of Tax, Taxes Zone-5, Dhaka |
|
90 |
Customs Appeal
203/2020
|
M/s. Rangali Fabrics
vs
Customos Excise and VAT Appellate Tribunal and others |
|
91 |
Customs Appeal
288/2020
|
Butterfly Marketting Ltd.
vs
Customs, Escise and VAT |
|
92 |
Customs Appeal
289/2020
|
Butterfly Marketting Ltd.
vs
Customs, Escise and VAT |
|
93 |
Customs Appeal
290/2020
|
Butterfly Marketting Ltd.
vs
Customs, Escise and VAT |
|
94 |
Customs Appeal
291/2020
|
Butterfly Marketting Ltd.
vs
Customs, Escise and VAT |
|
95 |
Customs Appeal
292/2020
|
Butterfly Marketting Ltd.
vs
Customs, Escise and VAT |
|
96 |
VAT Revision
35/2021
|
Esack Brother Industries Ltd.
[Adv : Md. Zafar Imam]
vs
Customs Excise and VAT Appellate Tribubal and others |
|
97 |
Income Tax Reference
166/2021
|
East West Filling Station (Firm)
vs
Taxes Appellate Tribunal Division Bench and another |
|
98 |
Customs Appeal
334/2021
|
Bangladesh Still Re-rolling Mills Limited
vs
Customs, Excise and VAT Appellate Tribunal Dhaka |
|
99 |
Customs Appeal
721/2022
|
Commissioner of Customs, Customs House, Chattogram
vs
The Customs, Excise and VAT Appellate Tribunal Dhaka
[Adv : Md. Taufiqul Islam] |
|
100 |
Customs Appeal
993/2023
|
M/S Vicar International
vs
Customs Excise and VAT Appellate Tribunal Dhaka and another |
|
101 |
Customs Appeal
12/2023
|
Bangladesh Still Re-rolling Mills Limited
vs
Customs, Excise and VAT Appellate Tribunal Dhaka |
|
102 |
Customs Appeal
153/2023
|
Commissioner of Customs, Customs House, Chattogram
vs
Customs, Excise and VAT Appellate Tribunal and others |
|
103 |
Customs Appeal
328/2023
|
Commissioner, Customs Bond Commissionerate, Dhaka
vs
Customs, Excise and VAT Appellate Tribunal, Dhaka and another |
|
104 |
Customs Appeal
624/2023
|
Md. Habibur Rahman
vs
Customs, Excise and VAT Appellate Tribunal Dhaka |
|
105 |
Customs Appeal
871/2023
|
Commissioner of Customs, Customs House, Chattogram
[Adv : Mr. Mohaddes-Ul-Islam Tutul, DAG, for the appellant]
vs
Customs, Excise and VAT Appellate Tribunal and others
[Adv : Mr. Niaz Murshed, for the respondent No. 02] |
|
106 |
Income Tax Reference
434/2019
|
Sarder Auto Agro Industries Ltd
vs
The Commissioner of Taxes Circle -23, Taxes Zone-02, Dhaka |
|
107 |
Income Tax Reference
40/2025
|
Tiger IT Bangladesh Limited
[Adv : Md. Maksudur Rahmanh]
vs
Government of Bangladesh and others |
|
108 |
VAT Appeal
61/2016
|
Max Industries Limited
[Adv : Yousuf Khan Rajib]
vs
Customs, Excise and VAT Appellate Tribunal, and others |
|
109 |
Income Tax Reference
494/2019
|
Mihir Chand Dey
vs
The Commissioner of Taxes and others |
|
110 |
Income Tax Reference
10/2020
|
Md. Faruk Miah
vs
The Commissioner of Taxes Taxes Zone-7, Dhaka |
|
111 |
Income Tax Reference
166/2019
|
Md. Faruk Miah
vs
The Commissioner of Taxes |
|
112 |
VAT Appeal
21/2019
|
M/S China Bangla Ceramic Industries Limited
vs
Customs Excise and VAT Appellate Tribunal and another |
|
113 |
VAT Revision
14/2020
|
Bangladesh Steel Re-Rolling Mills Ltd.
vs
The Customs, Excise and VAT Appellate Tribunal and others |
|
114 |
VAT Revision
7/2020
|
Jahan Marine Shipping (Pvt.) Ltd.
vs
Commissioner of Customs and others |
|
115 |
Customs Appeal
13/2018
|
Mofizur Rahman
vs
Customs Excise and VAT Appellate Tribunal and others |
|
116 |
Income Tax Reference
311/2006
|
Dr. Muhamad Yunus
[Adv : Mr. Mustafa Tareq Husain]
vs
The Commissioner of Taxes |
|
117 |
VAT Appeal
53/2019
|
Robi Axiata Limited
vs
Customs Excise and VAT Appellate Tribunal |
|
118 |
Customs Appeal
111/2012
|
M/S. Plastic Accessories Ltd.
vs
Customs, Excise and VAT, Appellate Tribunal and others |
|
119 |
Customs Appeal
95/2019
|
KYCR Coil Industries Ltd.
vs
Customs, Excise |
|
120 |
Customs Appeal
348/2016
|
Jamal Steel House
vs
Customs, Excise and VAT Appellate Tribunal and others |
|
121 |
Income Tax Reference
115/2020
|
Dr. Mohammad Abu Obaidah
vs
The Commissioner of Taxes, Taxes Zone-8, Dhaka |
|
122 |
Income Tax Reference
268/2017
|
N. Muhammad Plastic Industries Ltd. Ctg.
vs
The Commissioner of Taxes, Chittagong |
|
123 |
VAT Appeal
21/2012
|
Intenational Television Chamel Ltd.
vs
Customs, Excise and VAT Appellate Tribunal, Dhaka |
|
124 |
Income Tax Reference
387/2018
|
Asia Insurance Ltd
vs
Customs Excise and VAT Appellate Tribunal and others |
|
125 |
Income Tax Reference
170/2012
|
Scholastica (Pvt.) Ltd.
vs
The Commissioner of Taxes, Dhaka |
|
126 |
Customs Appeal
465/2016
|
M/s. Sadia Etnerprise Ltd.
vs
Customs, Excise and VAT Appellate Tribunal and others |
|
127 |
Customs Appeal
147/2017
|
M/S.Alif Enterprise
vs
Customs, Excise and VAT Appellate Tribunal and others |
|
128 |
VAT Appeal
38/2014
|
M/S TSP Complex Ltd.
vs
Customs, Excise and VAT Appellate Tribunal and others |
|
129 |
Income Tax Reference
311/2013
|
Md. Lokman Hakim
[Adv : Mustafa Tariq Hussain]
vs
The Commissioner of Taxes, Chittagong |
|
130 |
Income Tax Reference
310/2013
|
Md. Lokman Hakim
[Adv : Mustafa Tariq Hussain]
vs
The Commissioner of Taxes, Chittagong |
|
131 |
Income Tax Reference
136/2018
|
Eastern Bank Limited
vs
The Commissioner of Taxes, Large Taxpayers Unit (LTU), Dhaka. |
|
132 |
Income Tax Reference
148/2015
|
Duch Bangla Bank Limited
vs
The Commissioner of Taxes |
|
133 |
Customs Appeal
1176/2022
|
Seacom Shipping Lines Limited
vs
Customs, Excise and Vat Appellate Tribunal and another |
|
134 |
Customs Appeal
40/2015
|
H.R.C. Food Products Limited
vs
Customs, Excise and VAT Appillate Tribunal and others |
|
135 |
Income Tax Reference
437/2013
|
HBS Associates Limited
vs
The Commissioner of Taxes |
|
136 |
Customs Appeal
221/2016
|
Airtel Bangladesh Limited
vs
Customs, Excise and VAT Appellate Tribunal |
|
137 |
VAT Appeal
34/2018
|
Banglalink Digital Commnication Ltd.
[Adv : Mustafizur Rahman Khan]
vs
Customs, Excise and Vat Appellate Tribunal and others |
|
138 |
Income Tax Reference
115/2008
|
The Dhaka Mercantile Co-Operative Bank Ltd.
vs
The Commissioner of Taxes, Dhaka |
|
139 |
Income Tax Reference
117/2008
|
The Dhaka Mercantile Co-Operative Bank Ltd.
vs
The Commissioner of Taxes, Dhaka |
|
140 |
Customs Appeal
641/2023
|
Commissioner of Customs, Dhaka
vs
Customs, Excise and Vat Appellate Tribunal, Dhaka and another |
|
141 |
Income Tax Reference
197/2024
|
Grameen Telecom Trust
vs
Deputy Commissiioner of Taxes |
|
142 |
Income Tax Reference
198/2024
|
Grameen Telecoim Trust
vs
Deputy Commissiioner of Taxes |
|
143 |
Income Tax Reference
263/2025
|
Grameen Telecom Trust
vs
Deputy Commissioner of Tax |
|
144 |
Income Tax Reference
108/2025
|
Alliance Holdings Limited
vs
The Commissioner of Taxes, Taxes Zone-1, Dhaka |
|
145 |
Income Tax Reference
109/2025
|
Alliance Holdings Limited
vs
The Commissioner of Taxes, Taxes Zone-1, Dhaka |
|
146 |
Customs Appeal
502/2023
|
Bangladesh Steel Re-rolling Mills
vs
Customs, Excise and Vat Appellate Tribunal and others |
|
147 |
Customs Appeal
8/2024
|
Unifill Textile Mills Ltd.
vs
Customs, Excise and Vat Appellate Tribunal and others |
|
148 |
Customs Appeal
1115/2023
|
Commissioner of Customs
vs
Customs, Excise and VAT Appellate Tribunal and others |
|
149 |
Customs Appeal
243/2025
|
M/s. Farid Enterprise
vs
The Commissioner of Taxes, Dhaka |
|
150 |
Income Tax Reference
372/2007
|
The Dhaka Mercantile Co-Operative Bank Ltd.
vs
Commissioner of Taxes, Dhaka |
|
151 |
Income Tax Reference
341/2011
|
Dhaka Mercentile Co-operative Bank Ltd
vs
Comissioner of Taxes |
|
152 |
Income Tax Reference
122/2021
|
Mrs. Razia Islam
vs
Commissioner of Taxes, Tax Circle-09 Taxes Zone-Sylhet |
|
153 |
Income Tax Reference
421/2018
|
Mitali Fashain Ltd
vs
The Commissioner of Taxes
Mr. Md. Abul Kalam Adv. for the petitioner |
|
154 |
Income Tax Reference
119/2016
|
Salvo Chemical Industries Ltd.
vs
Commissioner
Mr. Md. Jahangir Kabir, adv. for the applicant. |
|
155 |
Income Tax Reference
175/2014
|
Niharendu Deb
vs
The Commissioner of Taxes |
|
156 |
Income Tax Reference
351/2018
|
Hasan Mahmood Raja
vs
The Commissioner of Taxes, Dhaka |
|
157 |
Income Tax Reference
306/2018
|
Siraj Cycle Industries Limited 73, Bangshal Road, Dhaka
vs
The Commissioner of Taxes |
|
158 |
Income Tax Reference
307/2018
|
Siraj Cycle Industries Limited 73, Bangshal Road, Dhaka
vs
The Commissioner of Taxes |
|
159 |
Income Tax Reference
308/2018
|
Siraj Cycle Industries Limited
vs
The Commissioner of Taxes |
|
160 |
Income Tax Reference
310/2018
|
Siraj Cycle Industries Limited
vs
The Commissioner of Taxes |
|
161 |
Income Tax Reference
311/2018
|
Siraj Cycle Industries Limited 73, Bangshal Road, Dhaka
vs
The Commissioner of Taxes |
|
162 |
VAT Appeal
11/2019
|
Robi Axiata Limited
vs
Customs Excise and VAT Appellate Tribunal and others |
| |