COMMISSIONER OF CUSTOMS Vs. CAB EXPRESS (BD) LTD.

JUDGEMENT

(1.) These petitions for Review are directed against the judgment and order dated 07.08.2004 passed by this Division in Civil Petition for Leave to Appeal Nos.780-787 of 2004 dismissing the same affirming the judgment and order dated 25, 02.2004 passed by the High Court Division in Writ Petition No.6433 of 2003 heard along with Writ Petition Nos. 5950, 6434-6439 of 2003 making the Rule absolute. The Petitioner challenged the assessment of custom duty on the basis of SRO No.158-Ain/2003/2010/Cus dated.12.3.2003 instead of exempted rate under SRO No.56-Ain/99/1780/Cus dated 16.3.1999 prevailing at the time of opening of the letter of credit in respect of the consignment of taxi-cab. The said writ petitions were heard analogously and disposed of together by the impugned judgment.

(2.) The case of the petitioner relevant for disposal of these petitions are that the Government of Bangladesh considering the public suffering in road transport system in the city areas took several steps and schemes for the development and improvement of the transport system mainly for the metropolitan cities. The vital schemes are up keeping and good maintenance of the existing roads, construction of new roads, establishment of electronic traffic signal systems and introducing new comfortable bus service and 'taxicab' services in the metropolitan cities. The Government issued SRO No.56-Ain/99/1780/Cus dated 16.3.1999 granting duty reliefs and exemption under section 19 of the Customs Act, 1969, on the cars up to 2000 CC imported as 'taxicab'. It may be pointed out here that by the aforesaid SRO the writ-respondent No.4 limited the scope of exemption for the cars up to 2000 CC and there was no mention of any lowest limit of CC of the cars in the said SRO allowing exemption.

(3.) The writ-petitioner respondent opened their respective Letters of Credit being inspired by SRO No. 56-Ain/99/1780/Cus dated 16.3.1999 issued under section 19 of the Customs Act, 1969 and section 14(1) of the VAT Act, 1991 by the National Board of Revenue allowing import of Taxi Cabs upon fulfillment of certain conditions incorporated in the said SRO at an exemption of customs duty above 7.5%. The writ-petitioners pursuant to the said SRO, upon fulfilling the conditions incorporated therein imported the vehicles as mentioned in their respective writ petitions vide their respective letters of credit from India. The writ-petitioners on different dates from 19th March, 2003 to 3rd July, 2003 got their consignments inspected by the approved PSI agents. On arrival of all the consignment at Benapole Land port the writ petitioners submitted their concerned Bills of Entry along with all necessary papers on different dates from 02.09.2003 to 13.10.2003 for assessment of customs duty and release of the goods on the basis of the aforesaid SRO No.56 dated 16.03.1999. The writ petitioners in their respective petitions stated that earlier the customs authority for unknown reasons accepted the Bills of Entry for the importers of Taxicab for release of the vehicles. However upon receipt of the said Bills of Entry the customs authority by their impugned orders demanded customs duty and other charges on the basis of SRO No.158-Ain/2003/2010/Cus dated 12.6.2003 and refused to assess and release the vehicles on the basis of SRO No.56 dated 16.3.1999.