MAIMUNAL ISLAM Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) These 21 appeals are directed against the judgments and orders dated 03.06.1998 and 12.01.1998 passed by the High Court Division in Writ Petition Nos.1015, 1016, 1042, 1022, 1650, 1512, 1960, 1845, 1598, 1964, 1836, 1743, 1265 and 1249 of 1993 and 229, 1613, 1614, 1900, 1997, 2310, and 2610 of 1994 heard analogously and discharging the Rules by two separate judgments.

(2.) The facts, in short, are that in all those writ petitions two S.R.Os. of Customs dated 02.02.1993 and 28.10.1993 were challenged as illegal and unlawful on the ground that Collector of Customs-respondent claimed customs duty and tariff value at an enhanced rate of U.S. $ 3.50 per Kg. on secondary quality Tyre cord fabrics. The respective writ-petitioners main contention are that they opened letters of credit for import of secondary quality Tyre cord fabrics and as such enhancement of customs duty directing to declare tariff value on the basis of invoice value is illegal and unlawful.

(3.) The writ-petitioners in all these writ petitions have further stated in common that respondent No.1, the Collector of Customs, is charged with the responsibility of levying and collecting customs duty/under Customs Act, 1969, value added tax under the Value Added Tax Act, 1991 and collect development surcharge on permissible import cargo. The secondary quality Tyre cord fabrics, used for the purpose of manufacturing fishing nets is of much inferior quality than prime quality Tyre cord fabrics used in cars, trucks, buses and all other automobile vehicles. S.R.O. No.227-Law/91, being the import policy order for the period running from July, 1991 to June, 1993 was promulgated on 28.07.1991 and was published in the Bangladesh Gazette Extra-ordinary on 30.07.1991 providing in respect of import of secondary quality Tyre cord fabrics on a commercial basis. Subsequently the import policy order (Revised), 1991-93 was promulgated on 08.06.1992 and came into force on 04.02.1993 and would remain valid till June 1993 providing for unrestricted import of secondary quality Tyre cord fabrics. By S.R.O. No. 224-Law/90/ 1302/Customs dated 14.06.1990 respondent No.2 fixed tariff value of secondary quality Tyre cord fabrics at Tk.10/-per Kg. and that of prime quality Tyre cord fabrics at Tk.175/- per Kg. The petitioners accordingly applied for L.C. authorization for import of secondary quality Tyre cord fabrics and open L.C. The petitioners are entitled to be assessed with customs duty on the basis of the invoice value and section 25(1) Customs Act. But the respondents directed the petitioners to declare tariff value on the basis of the S.R.Os. dated 02.02.1993 and 28.10.1993 respectively which are not applicable to the petitioners.