MOSTAFIZUR RAHMAN Vs. GOVERNMENT OF BANGLADESH

JUDGEMENT

(1.) These seven appeals by different importer appellants, following leave, is against the judgment and order dated 16.8.94 passed in seven writ petitions, being Writ Petition Nos.1981 of 1990, 287 of 1993, 660 of 1993, 1013 of 1989, 1012 of 1989, 1766 of 1989 and 1786 of 1990 disposed of by a common judgment by a Division Bench of the High Court Division, discharging the Rules Nisi.

(2.) Although different articles were importer appellants yet the question of law involved in all these appeals being common they are being disposed of together in one judgment.

(3.) Broadly speaking the importer appellants imported certain articles, such as Cigarette papers, Crude Marble etc. from Different countries. The common question is whether the tariff rate could be enhanced when on the date of opening of the L. Cs. the prevailing rate of tariff was lower. In all the cases, the prevailing rate of tariff was lower. In all the cases, the reviling tariff rate as per S. R. O was enhanced by subsequent S.R.O.