BANGLADESH Vs. MD. SHAHINUR

JUDGEMENT

(1.) These appeals involving similar question of law having been heard together are now being disposed of by this common judgment. In Civil Appeal No. 128 of 2002, the CRF has been modified by subsequent SRO No. 156-Law/97/17/1714 Sulka dated 12.06.1997 claiming duties and other charges on the imported goods of the writ-petitioner by order dated 19.06.1997 prevailing on the date of submission of the Bill of entry. It has been challenged by the writ-petitioner.

(2.) In Civil Appeal Nos. 169 and 170 of 2002, the duty and other charges prevailing on the date of opening of the LC were charged by subsequent SRO. In view of section 30A of the Customs Act, the writ-petitioner shall have to pay customs duty and other charges on the basis of the SRO prevailing on the date of presentation of the Bill of Entry.

(3.) In Civil Appeal No. 188 of 2002, it is alleged that the subsequent SRO on the basis of which customs and others duties were assessed was not published in the official gazette. In fact, the subsequent SRO was published in the official gazette on 05.11.1991.