MASUM ENTERPRISE Vs. NATIONAL BOARD OF REVENUE

JUDGEMENT

(1.) This Rule Nisi was issued on an application under Article 102 of the Constitution of the Peoples Republic of Bangladesh, calling upon the respondents to show cause as to why the certification of higher CRF value ignoring the invoice value of the imported consignment of the petitioner by the Pre-Shipment Inspection Agency in the CRF certificate No. CN-06009939 dated 07.04.2006 (Annexure-B) without complying with the provisions of Rule 13(2) and 13(3) of the Pre-Shipment inspection Rules 2002 should not be declared to have been made without lawful authority and is of no legal effect and why they should not directed to assess and release the petitioners goods on the basis of the invoice value or the value as contemplated by Section 25 of Customs Act, 1969 read with [xxx xxx xxx]