(1.) This customs appeal under section 196D of the Customs Act, 1969 at the instance of an importer is directed against the judgment and order dated 11.02.2008 passed by the Customs, Excise and VAT Appellate Tribunal, Dhaka in Appeal No. CEVT/Case/(Cus)-508/2007 dismissing the same and thereby affirming order dated 06.09.2007 of the Review Committee, Dhaka constituted under section 196C of the Customs Act passed in Nothi No. 5-Shulka/8(90)Pre-ship/Review/2007.