Customs Act 1969: Sections, Smuggling & Key Cases Explained

 

Section-2(s)(b) Read with Finance Act, 1996 [18 of 1996]

Whether a Bangladeshi Nationals to move within the country with any quantity of gold or jewellery of any value.

Detention of the gold ornaments, in which the value was assessed at Tk. 4.23,470/. There is no law restricting Bangladeshi Nationals to move within the country with any quantity of gold or jewellery of any value—the activities of the respondents by detaining the jewelleries was without any lawful authority who harassed a citizen of Bangladesh showing utmost high handedness without any respect for law and they should not be excused—Rule is made absolute with cost of Tk. 5000/- each payable to the petitioner by the respondent Nos. 2 & 3. [Paras-7, 9 & 10]

Shammi Ahmed Vs. Customs & Ors 6 BLT (HCD)-136

Sections- 19 & 30 Read with Finance Act (XII of 1995)

Sectlon-30 A

Tariff rate enhanced when on the date of opening of the L.Cs, the prevailing rate of tariff was lower which is not only illegal but also affected the vested right of the appellants— relied on 42 DLR(AD) 167 and 48 DLR (AD) 199—Appeals are allowed. [Para- 17]

Mostafizur Rahman & Ors. Govt. of Bangladesh & Ors. 7BLT (AD)-299

Section-55(E)

Declaration made by the local agent of the ship—Legal duty. [Paras-10 & 11]

Madina Vegetable & Oil Refinery Industries Vs. M. T. DOLORES 2BLT (HCD)-69

Whether the High Court Division was wrong in directing the release of the goods on payment of duty at a concessional rate without the condition of furnishing bank guarantee for the balance to protect the interest of public revenue

The interim order passed by the High Court Division will be subjected to furnishing of a proper bank guarantee by the writ petitioner for the balance duty that it may be called upon to pay ultimately. [Para-61

The Commisstoner of Customs Vs. Partex Beverage Ltd. & Arzr 7BLT (AD)-23

Whether the supplementary duty can be imposed upon the goods imported by the petitioner in Law

The High Court Division in rejecting the application for stay was of the opinion that this is precisely the subject matter of the Rule Nisi itself. if the duty is paid it will be added to the value of the goods and the petitioner will be at liberty to sell the goods to the customers with the added value; but if the petitioner succeeds in making the Rule Nisi absolute, then they will get refund of the excess amount paid—we endorse the reasonings given by the High Court Division in rejecting the application for stay. [Paras-2 & 31

Shah Dairy Products Ltd Vs. Commissioner of Customs & Ors 7BLT (AD)-231

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