Sub : Extension of Validity Period of the Bank Guarantee No.004/01 dated 25/01/2001
Ref : …………………………….. …ZvwiL 16/09/2003 Bs
We act on behalf of our client COMPANY 1. Our client has referred us your letter being No. 5-Kvm/wcGmAvB (1159) BÝtMÖ“c-1/2000/21471 dated t 16/09/2003 and has instructed us to give reply to your letter, which is as follows:
01. That the Pre-Shipment Inspection Order, 1999 passed by the Government vide S.R.O. No. 316-Ain/99/1807/Shulko exercising the power delegated under section 25A of the Customs Act, 1969 as amended up to 2002. The said Pre-Shipment Inspection Order, 1999 passed in order to regulate the appointment of the Pre-Shipment Inspection Agencies and issuing necessary certificate by such agencies. Clause 7 and 8 of the Pre-Shipment Inspection Order, 1999 laid down the provision regarding certification i.e. issuing C.R.F., Physical examination as well as chemical test and assessment.
02. That the Pre-Shipment Inspection Order, 1999 is not a complete and independent law. It is guided and regulated by the Customs Act, 1969 as amended up to 2002. Section 81(2) of the Customs Act, 1969 stipulates that any goods released or delivered on the basis of provisional assessment, the actual duty payable on those goods shall be finally assessed within 150(one hundred and fifty) working days from the date of provisional assessment and on completion of such assessment the appropriate officer shall pass order to adjust the amount already paid or guaranteed against the amount payable on the basis of final assessment. Therefore, it is not correct and true that there is no time limit for final assessment.
03. That it is stated in clause 7 (X) of the Pre-Shipment Inspection Order, 1999 that “cÖZ¨qbcÎ evQvB‡qi m‡e©v”P 2(`yB) wU Kvh©w`e‡mi g‡a¨ cY¨Pvjv‡bi KvwqK cix¶v m¤úbœ Kwi‡Z nB‡e; ivmvqwbK cix¶vI KvwqK cix¶vi Aš—f©~³ nB‡e, . . .| Z‡e kZ© _v‡K †h, †Kvb hyw³msMZ KviY _vwK‡j Dnv wjwce× KiZt cieZ©x 2(`yB)wU Kvh©w`e‡mi g‡a¨ KvwqK cix¶v m¤úbœ Kiv hvB‡e” As per said provision there is time limit for completion of physical examination or chemical test.
04. That in clause 8(6) of the Pre-Shipment Inspection Order, 1999 it is also stated that ÒAby‡”Q` 7 Gi `dv (X) Gi Aaxb KvwqK cix¶vi mgq †Kvb cY¨Pvjvb cÖZ¨qbc‡Îi mwnZ msMwZc~Y© cvIqv bv †M‡j D³ cY¨Pvjv‡bi ïévqb KvwqK cix¶vi djvd‡ji wfwË‡Z KvwqK cix¶vi 2 (`yB)wU Kvh©w`e‡mi g‡a¨ m¤úbœ Kwi‡Z nB‡e|Ó As per aforesaid provision there is a time limit of two working days from the date of chemical test for assessment.
05. That it is submitted that as per legal position stated above the chemical test of the consignment must be completed within maximum four working days from the date of selection for test and final assessment must be completed within 150(one hundred and fifty) working days from the date of provisional assessment. The stipulated period of 150(one hundred and fifty) working days, in the meantime, elapsed.
06. That it is submitted that the initial validity period of the Bank Guarantee in question being No.004/01 dated 25.01.2001 was 1(one) year which was sufficient to meet up the statutory requirement of the customs authority.
07. That you have sent the sample of the consignment for chemical test to the Bangladesh Industry & Science Research Council and the report has not yet been obtained. It is the statutory obligation of the concerned Customs Officer to complete the final assessment within the prescribed 150 working days. Since the statutory period of 150 days elapsed long before i.e. 1½ years back there is no need of extension of the Bank Guarantee further. The objects of the statutory provision is to reach into decision within a prescribed period of time regarding physical examination or chemical test as well as final assessment, but not to prolong or linger the matter for an indefinite period of time. Therefore, in view of Article 8 of Preshipment Inspection Order, 1999 it is not true that the Bank Guarantee in question is disposable after final assessment having report of the chemical test.
For: “The Lawyers & Jurists”