RUPAK DEY Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) This petition for Leave to Appeal is directed against the judgment and order dated 28.11.2005 passed by the High Court Division in Writ Petition No. 1577 of 1999 discharging the Rule.

(2.) The petitioner in course of his business opened a letter of credit on 02.02.1999 through National Bank Limited, Khatoongonj Branch, Chittagong for importing of DRAGON BRAND CHINA ORIGIN white cigarette papers for an amount of US $ 36,160.00. On arrival of the consignment at Chittagong the petitioner submitted two bills of Entry on 14.03.1999 along with all necessary papers and documents to the customs authority for the purpose of assessment of customs duty, tax and other charges, on the basis of the C & F price made but the respondents instead of making the assessment on the basis of the C & F price made the assessment at the rate of US $ 1800.00 per metric ton being the Tariff value.

(3.) Mr. Maqbul Ahmed, learned Advocate, appearing for the petitioner submits that the High Court Division failed to take notice that the imposition of the duty on the basis of Tariff value pursuant to notification No.67/99 Customs dated 01.02.1999 is arbitrarily and has no objective basis and does not reflect the fair price of the imported goods in the international market and as such the impugned judgment is liable to be set aside that section 25 of the Customs Act does not confer authority or to determine arbitrary and fictitious Tariff value and in that view of the matter the impugned judgment is liable to be set aside; that imposition of duty on the basis of tariff value determined by executive order creates restriction on freedom of trade and thereby violated the fundamental rights of the petitioner to carry business as guaranteed by Article 22 of the constitution and as such, the impugned judgment is liable to be set aside.