SMAH LTD. Vs. CUSTOMS, EXCISE AND VAT TRIBUNAL

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 impugned order vide Nathi no. CEVT/Case (VAT) Dhaka 64/2002 dated 12-04-2003 passed by respondent no. 1, Customs Excise and VAT, Appellate Tribunal dismissing the appeal and affirming the order of respondent no. 2, Commissioner dated 17-07-2002 (Annexure A-1) should not be declared to have been made without lawful authority and is of no legal effect.