Case No: Civil Petition for Leave to Appeal No. 312 of 2008
Judge: Md. Tafazzul Islam ,
Court: Appellate Division ,,
Advocate: Mrs. Sufia Khatun,,
Citation: 15 MLR (AD) (2010) 211
Case Year: 2008
Appellant: Md. Monzurul Islam
Respondent: National Board of Revenue
Subject: Fiscal Law,
Delivery Date: 2009-6-24
MM Ruhul Amin CJ
Md. Tafazzul Islam J
Md. Abdul Matin J
Md. Abdul Aziz J
Md. Monzurul Islam
National Board of Revenue and others
June 24, 2009.
We are of the view that since the Appellate Division having authoritatively settled the issue holding that the assessment of Customs duties and other charges on the used vehicles on the basis of Yellow Book value was valid, the High Court Division did not commit any error in discharging the Rule.…. (6)
Sufia Khatun, Advocate-on-Record- For the Petitioner.
Not represented-The Respondent
Civil Petition for Leave to Appeal No. 312 of 2008.
(From the judgment and order dated 4.12. 2007 passed by the High Court Division in Writ Petition No. 3112 of 2000).
This petition for leave to appeal is directed against the judgment and order dated 4.12.2007 of the High Court Division passed in Writ Petition Nos. 3112 of 2000 discharging the Rule obtained challenging the assessments of the imported used/reconditioned vehicles on the basis of Yellow Book Value instead of Invoice/transaction value and also challenging the notification being SRO No.41/AIR/2000/1818/ Shulka dated 8.2.2000 so far declaring Yellow Book Values as the basis for valuation of the used/ reconditions vehicles.
2. The petitioner filed the above writ petition on the averments that he, in the course of his business, imported used vehicles under H.S. Code No.8704.10.10.00 and after arrival of the goods at the Chittagong port his Clearing and Forwarding Agent submitted bill of entry for clearance of the above vehicles for home consumption and after physical examination the said vehicles were found to be consistent with the declaration but even then the Customs authority without assessing the customs duty and other charges on the imported vehicles on the basis of invoice/C & F value, assessed the same by making adjustment with the Yellow Book value which was much higher than the invoice/C & F value.
3. The High Court Division heard the above writ petition analogously with 12 other writ petitions as the facts and points involved in those writ petitions were more or less similar and the High Court Division, after hearing, discharged all the Rules.
4. The learned counsel for the petitioners submitted that the High Court Division fell in error in not considering that if the invoice/C & F value was not acceptable to them, the Customs authority could make assessment on the basis of normal value under sub-section (1) of section 25 of the Customs Act, 1969, and further sections 25, 25A and 25B of the Customs Act, 1969 do not authorize the Customs authority to make assessment of the imported used vehicles on the basis of Yellow Book value and further the Notification being SRO No.162 dated 8.6.2000 was issued under the provision of section 25B of the Customs Act, 1969 superseding the notification being SRO No. 41 dated 8.2.2000 exempting various goods including the imported used vehicles from compulsory pre-shipment inspection and further in the above circumstances and also in view of the subsequent Notification being SRO No.193 dated 5.6.2004, the petitioners were entitled to have the imported goods assessed on the basis of at least the normal value under amended section 25(1) of the Customs Act, 1969.
5. As it appears the High Court Division discharged the Rule holding that in Writ Petition No. 201 of 1996, out of which Civil Appeal No.102 of 1998 arose, similar issue as to whether the Customs authority was justified in assessing the imported used vehicles on the basis of the Yellow Book value came up for consideration and the High Court Division held that in terms of notification being SRO No. 215 dated 12.12.95 and notification being No. SRO No. 316 dated 3.11.94, the used vehicles being excluded from the scheme of Pre-shipments Inspection, assessment on used motor vehicles could be made on the basis of Yellow Book value and the Appellate Division in Civil Appeal No. 102 of 1998 affirmed the above decision holding that the imposition of the custom duty on the basis of Yellow Book Value on the reconditioned used vehicles imported from, abroad was in accordance with law and thereafter following the above decision another Bench of the High Court Division in the case of Haq Bay Automobiles Ltd. Vs. The Secretary Internal Resources Division, by judgment and order dated 27.2.2007 discharged the Rule holding that assessment made on the basis of Yellow Book value can not be said to be illegal and without jurisdiction.
6. We are of the view that since the Appellate Division having authoritatively settled the issue holding that the assessment of Customs duties and other charges on the used vehicles on the basis of Yellow Book value was valid, the High Court Division did not commit any error in discharging the Rule.
The petition is dismissed.