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The Customs Act, 1969

( ACT NO. IV OF 1969 )

Chapter XVII

OFFENCES AND PENALTIES

Punishment for offences

156. (1) Whoever commits any offence described in column 1 of the Table below shall, in addition to and not in derogation of any punishment to which he may be liable under any other law, be liable to the punishment mentioned against that offence in column 2 thereof:-

TABLE

Offences

Penalties

Section of this Act to which offences has reference

 

 

 

1. If any person contravenes any provision of this Act or any rule made thereunder, or abets any such contravention or fails to comply with any provision of this Act or any such rule with which it was his duty to comply, where no express penalty has been provided elsewhere for such contravention or failure,

such person shall be liable to a penalty not exceeding 1[ one lac Taka].

General

 

 

 

2. (i) If any goods imported by sea or air be unloaded or attempted to be unloaded at any place other than a customs-port or customs-airport declared under section 9 for unloading of such goods; or

2[Such goods shall be liable to confiscation 3[or to a penalty not exceeding twice the value of the goods or to both] and any person concerned in the offence shall be liable to a penalty not exceeding ten times the value of the goods; and upon conviction by a Magistrate he shall further be liable to imprisonment for a term not exceeding six years and to fine not exceeding ten times the value of such goods.]

9 & 10

 

 

 

(ii) if any goods be imported by land or inland water through any route other than a route declared under clause (c) of section 9 for the import of such goods; or

 

 

(iii) if any goods be attempted to be exported by sea or air from any place other than a customs-port or customs-airport appointed for the loading of such goods; or

 

 

(iv) if any goods be attempted to be exported by land or inland water through any route other than a route declared under clause (c) of section 9 for the export of such goods; or

 

 

(v) if any imported goods be brought into any bay, gulf, creek or river for the purpose of being landed at a place other than a customs-port; or

 

 

(vi) if any goods be brought near the land frontier or the coast of Bangladesh or near any bay, gulf, creek or river for the purpose of being exported from a place other than a customs-station or where any place has been approved under clause (b) of section 10 for the loading of such goods, from any place other than the place so approved;

 

 

 

 

 

3. (i) If any person exports or lands goods, or aids in the export or landing of goods, or knowingly keeps or conceals or knowingly permits or procures to be kept or concealed, any goods exported or landed, or intended to be exported or landed, contrary to the provisions of this Act; or

such person shall be liable to a penalty not exceeding 4[fifty thousand Taka].

General

(ii) If any person be found to have been on board any conveyance liable to confiscation on account of the commission of the offence under clause 4 of this Table, while such conveyance is within any place which is not a customs-station for the export and landing of goods;

 

9 & 10

     

4. If any conveyance which has been within the limits of any customs-station in Bangladesh with goods on board, be afterwards found anywhere in Bangladesh with the whole or any portion of such goods missing, unless the person-in-charge of the conveyance be able to account for the loss of, or deficiency in, the goods;

the duty in respect of goods so lost or deficient shall be payable by the person-in-charge of the conveyance; and such conveyance shall also be liable to confiscation.

9 & 10

     

5. (i) If any goods are unloaded from any conveyance inward bound, without the

the person-in-charge of every such conveyance used for irregular import or export of

9 & 10

 

 

 

authority of the appropriate officer into any other conveyance at any place other than a place declared under section 9 for the unloading of goods; or if any goods are loaded into any conveyance outward bound from any other conveyance, without such authority, from or at any place other than a place declared under section 9 for the loading of goods; or

goods shall be liable to a penalty not exceeding 5[fifty thousand Taka]; and the goods and the conveyance shall also be liable to confiscation.

 

(ii) If any goods on which drawback has been granted are put, without such authority, on board any conveyance for the purpose of being re-landed;

 

 

     

6. If any vessel arriving at, or departing from, any customs-port fails, when so required under section 14 to bring-to at any such station as has been appointed by the Commissioner of Customs for the boarding or landing of an officer of Customs;

the master of such vessel shall be liable to a penalty not exceeding 6[twenty thousand Taka].

14

     

7. (i) If any vessel arriving at any customs-port, after having come to its proper place of mooring or unloading, removes from such place, except with the authority of the Conservator, obtained in accordance with the provisions of the Ports Act, 1908 (XV of 1908) or other lawful authority, to some other place of mooring or unloading; or

the master of such vessel shall be liable to a penalty not exceeding 7[twenty thousand Taka]; and the vessel, if not entered, shall not be allowed to enter until the penalty is paid.

14

 

 

 

(ii) if any vessel not brought into port by a pilot be not anchored or moored in accordance with any direction of the Commissioner of Customs under section 14;

 

 

     

8. If any goods be smuggled into or out of Bangladesh,

such goods shall be liable to confiscation and any person concerned in the offence shall be liable to a penalty not exceeding ten times the value of the goods; and upon conviction by a Magistrate he shall further be liable to imprisonment for a term not exceeding six years and to fine not exceeding ten times the value of such goods, 8[* * *].

General

     

9. (i) If any goods, not being goods referred to in clause 8, are imported into or exported from Bangladesh evading payment of leviable customs-duties or in violation of any prohibition or restriction on the importation or exportation of such goods imposed by or under this Act or any other law; or

such goods shall be liable to confiscation; and any person concerned in the offence shall also be liable to a penalty not exceeding two times the value of the goods.

15 & 16

(ii) if any attempt be made so to import or export any such goods; or

 

 

 

(iii) if any goods be found in any package produced before any officer of Customs as containing no such goods; or

 

 

 

(iv) if any goods be found either before or after landing or shipment to have been concealed in any manner on board any conveyance within the limits of any sea-port, airport, railway station or other place where conveyances are ordinarily loaded or unloaded; or

 

 

 

(v) if any such goods, the exportation of which is prohibited or restricted as aforesaid be brought within a customs-area or to a wharf, with the intention of loading them on a conveyance for exportation in violation of such prohibition or restriction;

 

 

 

10. If, upon an application to pass any goods through the customs-house, any person not being the owner of such goods, and not having proper and sufficient authority from the owner, subscribes or attests any document relating to any goods on behalf of such owner;

such person shall be liable to a penalty not exceeding 9[fifty thousand Taka].

General

 

 

 

 

10[10A. If any person contravenes the conditions, limitations or restrictions, if any, imposed under section 19 or section 20 in respect of any goods which have been exempted from the payment of the customs-duties, under that section,

such person shall be liable to a penalty not exceeding 11[two times] the duty chargeable on such goods; and such goods shall also be liable to confiscation; and

19 & 20]

11. If any goods which have been allowed temporary admission under section 21 without payment of duty subject to the condition of subsequent export be not exported, or any goods duty on which has not been paid or having been paid has been refunded be sold or transferred or otherwise disposed of in contravention of the rules or a special order made under that section,

any person who sells, transfers or otherwise disposes of such goods, or aids or abets the sale, transfer or disposal of such goods, and any person in whose possession such goods are found shall be liable to a penalty not exceeding five times the duty chargeable on such goods; and such goods shall also be liable to confiscation.

21

 

12[11A. If any person wilfully or negligently imports such goods without Pre-shipment Inspection which is not exempted from mandatory Pre-shipment Inspection

Such person shall be liable to pay Pre-shipment inspection service charge at the rate as determined by the Government by the Notification published in the official Gazette and a penalty not exceeding the value of the goods, but not less than ten percent of the value of the goods.]

 

12. If any person who without any reasonable excuse fails to comply with any requisition made under section 26 or to furnish any information as required by or under the rules to be furnished,

such person shall be liable to a penalty not exceeding 13[fifty thousand Taka].

26

 

 

 

13. If any person wilfully contravenes any rule relatable to section 28 with respect to any spirits,

such person shall be liable to a penalty not exceeding 14[twenty thousand Taka]; and all such spirit shall be liable to confiscation.

28

14. If any person commits an offence under section 32,

15[Such person shall be liable to a penalty at least twice but not exceeding four times the amount of the tax evaded in respect of which such offence is committed and such goods shall be liable to confiscation; and upon conviction by a Magistrate such person shall further be liable to rigorous imprisonment for a term not exceeding five years or to a fine not exceeding Taka fifty thousand or to both.]

32

15. If any goods in respect of which draw-back has been paid or any warehoused goods cleared for exportation are not duly exported or after being exported are unloaded or re-landed at any other place in Bangladesh otherwise than in accordance with the provisions of this Act and the rules,

any person who fails to export such goods or who unloads or re-lands the goods or any person who aids or abets the evasion of export or such unloading or re-landing shall be liable to a penalty not exceeding three times the value of such goods or 16[***] and the goods which are not so exported or which are so unloaded or re-landed together with the conveyance from which they are unloaded or re-landed shall also be liable to confiscation.

35 & 105

 

 

 

16. If any provisions or stores on which drawback has been paid or on which duty has not been paid for reason of their being provisions or stores meant to be exported for use on board are not loaded on board or after being loaded are subsequently unloaded without the permission or the appropriate officer,

such provisions or stores shall be liable to confiscation.

24 & 35

17. If any person fraudulently claims draw-back on any goods on which drawback is disallowed under section 39 or includes any such goods in his claim for drawback,

such goods shall be liable to confiscation.

39

18. If, in any river or port where in a place has been fixed under section 43 by the Board, any vessel arriving passes beyond such place, before delivery of a manifest to the pilot, officer of Customs, or other person duly authorised to receive the same,

the master of such vessel shall be liable to a penalty not exceeding 17[fifty thousand Taka].

43

19. If the master of any vessel arriving, which remains outside or below any place fixed, under section 43, wilfully omits, for twenty-four hours after anchoring, to deliver a manifest as required by this Act,

such master shall be liable to a penalty not exceeding 18[fifty thousand Taka].

43

20. If, after any vessel has entered any customs-port in which a place has not been fixed under section 43, the master of such vessel wilfully omits, for twenty-four hours, after anchoring, to deliver a manifest as required by this Act,

such master shall be liable to a penalty not exceeding 19[fifty thousand Taka].

43

 

 

 

21. If, after any conveyance other than a vessel has entered any land customs-station or customs-airport, the person-in-charge of such conveyance wilfully omits, for twenty-four hours after arrival, to deliver a manifest as required by this Act,

such person shall be liable to a penalty not exceeding 20[fifty thousand Taka].

44

22. If any person required by this Act to receive an import manifest from the person-in-charge of a conveyance refuses to do so, or fails to countersign the same or to enter thereon the particulars referred to in section 46,

such person shall be liable to a penalty not exceeding 21[twenty thousand Taka].

43 & 46

23 (i) If, any import or export manifest delivered under any provision of this Act is not signed by the person delivering the same or is not in the form prescribed under this Act or does not contain the particulars of the conveyance, goods and journey required to be stated in such manifest by or under this Act; or

the person delivering such manifest shall be liable to a penalty not exceeding 22[fifty thousand Taka].

45 & 53

(ii) If any manifest so delivered does not contain a specification true to the best of such personÔÇÖs knowledge of all goods imported or to be exported in such conveyance,

 

 

 

 

 

24. (i) If any goods entered in the import manifest of a conveyance are not found in that conveyance; or

the person-in-charge of such conveyance shall be liable to a penalty not exceeding twice the amount of duty chargeable on the goods not found on the conveyance or, if such goods are not dutiable or the duty thereon cannot be ascertained, to a penalty not exceeding 23[twenty five thousand Taka] for every missing or deficient package or separate article, and in the case of bulk goods to a penalty not exceeding the value of the goods, or 24[fifty thousand Taka], whichever be higher.

45, 53 & 55

 

 

(ii) if the quantity found in the conveyance is short, and the shortage is not accounted for to the satisfaction of the officer-in-charge of the custom-house,

 

 

25. If any bulk is broken on a vessel in contravention of section 47 or without a special pass granted under section 49,

the master of such vessel shall be liable to a penalty not exceeding 25[fifty thousand Taka].

47 & 49

26 (i) If any bill of lading or copy required under section 48, is false and the person-in-charge of the conveyance is unable to satisfy the appropriate officer that he was not aware of the fact; or if any such bill or copy has been altered with fraudulent intent; or

the person-in-charge of such conveyance shall be liable to a penalty not exceeding 26[fifty thousand Taka].

48

 

 

 

(ii) if the goods mentioned in any such bill or copy have not been bona fide shipped or loaded as shown therein; or if any such bill of lading or any bill of lading of which a copy is delivered has not been made previously to the departure of the conveyance from the place where the goods referred to in such bill of lading were shipped or loaded; or

 

 

(iii) if any part of the cargo or goods has been stayed, destroyed or thrown overboard, or if any package has been opened and any part of the cargo or goods be not accounted for to the satisfaction of the appropriate officer,

 

 

27. If the person-in-charge of a conveyance attempts to depart from the customs-station without a port-clearance or written permission of the appropriate officer, granted under section 51 or section 52, as the case may be,

such person shall be liable to a penalty not exceeding 27[fifty thousand Taka].

51 & 52

28. If any conveyance actually departs from a customs-station without obtaining the port-clearance or the written permission of the appropriate officer, as the case may be,

the person-in-charge of such conveyance shall be liable to a penalty not exceeding 28[fifty thousand Taka].

51 & 52

 

 

 

29. If any pilot takes charge of any vessel proceeding out of Bangladesh notwithstanding that the master of the vessel does not produce a port clearance,

such pilot shall be liable to a penalty not exceeding 29[fifty thousand Taka].

51

30. If the person-in-charge of a conveyance refuses to receive on board any officer of Customs deputed under section 60,

such person shall be liable to a penalty not exceeding 30[twenty thousand Taka] for each day during which such officer is not received on board the conveyance, and the conveyance if not entered shall not be allowed to enter until such penalty is paid.

61

31. If the master of a vessel or the person-in-charge of a conveyance other than a vessel or an aircraft refuses to provide such officer with suitable accommodation and adequate quantity of fresh water,

such master or person shall, in each such case, be liable to a penalty not exceeding 31[twenty thousand Taka].

61

32. (i) If the person-in-charge of any conveyance refuses to allow such conveyance or any box, place or close receptacle therein to be searched when so required by an officer of Customs bearing a written order to search; or

such person shall be liable to a penalty not exceeding 32[fifty thousand Taka].

62

 

 

 

(ii) if an officer of Customs places any lock, mark or seal upon any goods in any conveyance, and such lock, mark or seal is wilfully opened, altered or broken, before due delivery of such goods; or

 

 

(iii) if any such goods are secretly conveyed away; or

 

 

(iv) if any hatchway or entrance to the hold of a conveyance after having been fastened down by an officer of Customs is opened without his permission,

 

 

33. If the person-in-charge of a conveyance laid up by the withdrawal of the officer of Customs shall, before application is made by him for an officer of Customs to superintendent the receipt of goods, causes or suffers to be put on board such conveyance any goods whatever in contravention of section 64,

such person shall be liable to a penalty not exceeding 33[fifty thousand Taka] and the goods if protected by a pass or written order shall be liable to be re-landed for examination at the expense of the person-in-charge and, if not protected by a pass or written order, shall be liable to confiscation.

64

34. If the person-in-charge of a conveyance, in any case other than that provided for in clause 33 of this Table, causes or suffers any goods to be discharged, put on board the conveyance or water-borne contrary to the provisions of section 64 or section 65 or any rules relating to baggage,

such person shall be liable to a penalty not exceeding 34[fifty thousand Taka]; and all goods so discharged, put on board the conveyance or water-borne shall be liable to confiscation.

64, 65 & 141

 

 

 

35 (i) If, when a boat-note is required section 68, any goods water-borne for the purpose of being landed from any vessel and warehoused or passed for importation, or of being shipped for exportation, be found without such note; or

the person by whose authority the goods are being landed or shipped, and the person-in-charge of the boat, shall each be liable to a penalty not exceeding twice the amount of duty leviable on the goods, or, if such goods be non-dutiable to a penalty not exceeding 35[five thousand Taka]; and such goods shall also be liable to confiscation.

68

(ii) if any goods, are found on board any boat in excess of such boat-note, whether such goods are intended to be landed, from, or to be shipped on board any vessel,

 

 

36. If any person refuses to receive, or fails to sign, or to note the prescribed particulars upon, any boat-note, as required by section 68, or if any master or officer of a vessel receiving the same fails to deliver it when required so to do by any officer of Customs authorised to make such requisition,

such person, master or officer shall be liable to a penalty not exceeding 36[twenty thousand Taka].

68

37 (i) If any goods are, without permission, shipped or loaded on board a conveyance proceeding out of Bangladesh or are water-borne to be so shipped or loaded or are landed except from or at a wharf or other place duly appointed for the purpose; or

the person by whose authority the goods are shipped, loaded, landed, water-borne or transhipped and the person-in-charge of the conveyance employed in conveying them, shall each be liable to a penalty not exceeding five times the value of the goods; and such goods shall also be liable to confiscation.

66, 69 & 70

 

 

 

(ii) If any goods water-borne for the purpose of being landed or shipped or loaded are not landed, shipped or loaded without unnecessary delay; or

 

 

(iii) if the boat containing such goods be found out of the proper track between the vessel and the wharf or other proper place of landing or shipping or loading and such deviation be not accounted for to the satisfaction of the appropriate officer; or

 

 

(iv) if any goods are transhipped contrary to the provisions of section 70,

 

 

38. If, after the issue of a notification under section 71 with regard to any port, any goods are found within the limits of such port on board any boat not duly licensed and registered,

the owner or the person-in-charge of the boat shall be liable to a penalty not exceeding 37[five thousand Taka]; and such goods shall also be liable to confiscation unless they are covered by a special permit of the Commissioner of Customs.

71

39. If any boat or vessel not exceeding one hundred tons does not comply with the rules relatable to section 72,

such boat or such vessel shall be liable to confiscation.

72

40. If any person-in-charge of any conveyance unloads or suffers to be unloaded any goods not duly entered in the manifest of such conveyance,

such person shall be liable to a penalty not exceeding 38[fifty thousand Taka].

45 & 75

 

 

 

41. If any goods are found concealed in any place, box or close receptacle in any conveyance and are not duly accounted for to the satisfaction of the officer-in-charge of the customs-house,

such goods shall be liable to confiscation.

General

42. If any goods are found on board any conveyance in excess of those entered in the manifest, or not corresponding with the specification therein contained,

such goods shall be liable to confiscation.

45 & 75

43. If after any goods have been landed and before they have been passed through the custom-house, the owner removes or attempts to remove them, with the intention of defrauding the revenue,

if the goods cannot be recovered, the owner shall be liable, in addition to full duty, to a penalty not exceeding five times the amount of such duty, or, if such goods are not dutiable or duty thereon cannot be ascertained, to a penalty not exceeding 39[fifty thousand Taka] for every missing or deficient package or separate article, and in the case of bulk goods to a penalty not exceeding 40[fifty thousand Taka], or the value of the goods, whichever be higher.

75 & 80

41[43A. If any person or agent receiving goods or any portion into his custody,

42[* * *] the person or the agent concerned shall be liable, in addition to full duty,

78;]

 

 

 

removes or attempts to remove them from the port area with the intention of defrauding the revenue,

to a penalty not exceeding ten times the amount of such duty, or, if such goods are not dutiable or duty thereon cannot be ascertained, to a penalty not exceeding fifty thousand Taka for every missing or deficient package or separate article, and in the case of bulk goods, to a penalty not exceeding fifty thousand Taka, or ten times the value of the goods, whichever be higher; and upon conviction by a Magistrate he shall further be liable to imprisonment for a term not exceeding 43[ten years].

 

44. If, in relation to any goods in respect of which a declaration is required on a bill of entry or a bill of export, as the case may be, it be found that the goods have apparently been packed so as to deceive the officer of Customs,

the owner of the goods and every person who aids or abets such packing shall be liable to a penalty not exceeding 44[fifty thousand Taka]; and such goods shall also be liable to confiscation.

79 & 131

45. If any goods have been declared on a bill of entry or bill of export, as the case may be, and it is found that goods not so declared have been concealed in, or mixed with, the goods so declared,

the owner of such goods and every person who aids or abets such concealment or mixing of goods shall be liable to a penalty not exceeding 45[fifty thousand Taka]; and both the goods so declared and the goods not so declared shall be liable to confiscation.

79 & 131

 

 

 

46. If, when goods are passed by bale or by package, any omission or mis-description thereof tending to injure the revenue be discovered,

the person guilty of such omission or mis-description shall be liable to a penalty not exceeding ten times the amount of duty which might have been lost to Government by such omission or mis-description, unless it be proved to the satisfaction of the officer-in-charge of the customs-house that the variance was accidental.

79 & 88

47. If without entry duly made, any goods are taken or passed out of any customs-station,

the person so taking or passing such goods, shall, in every such case, be liable to a penalty not exceeding five times the value of goods; and such goods shall also be liable to confiscation.

79

46[47A. If any person-

 

 

(i) without lawful authority gains access to, or attempts to gain access to, any Customs computerised entry processing system; or

such person shall, be liable to a penalty not exceeding twice the amount of duty taxes involved or 47[five lakh Taka] whichever is higher; and on conviction before a Magistrate, shall be further liable to imprisonment for a term not exceeding two years, or to a fine not exceeding 48[five lakh Taka,] or to both.

79B

(ii) without lawful authority gains access to, or attempts to gain access to, any Customs computerised entry processing system, uses or discloses information obtained from such a computer system for a purpose that is not authorised; or

such person shall, be liable to a penalty not exceeding five lakh Taka; and on conviction before a Magistrate, shall be further liable to imprisonment for a term not exceeding two years, or to a fine not exceeding five lakh Taka, or to both.

79B

 

 

 

(iii) having lawful access to any Customs computerised entry processing system, uses or discloses information obtained from such a computer system for a purpose that is not authorised; or

such person shall, be liable to a penalty not exceeding two lakh Taka; and on conviction before a Magistrate, shall be further liable to imprisonment for a term not exceeding two years, or to fine not exceeding two lakh Taka, or to both.

79B

(iv) who is not authorised to do so, receives information obtained from any Customs computerised entry processing system, and uses, discloses, publishes or authorises dissemination of such information,

such person shall, be liable to a penalty not exceeding two lakh Taka; and on conviction before a Magistrate, shall be further liable to imprisonment for a term not exceeding two years, or to fine not exceeding two lakh Taka, or to both.

79B

47B. If any person

 

 

(i) falsifies any record or information stored in any Customs computerised entry processing system; or

such person shall be liable to a penalty not exceeding five lakh Taka; and on conviction before a Magistrate, shall be further liable to imprisonment for a term not exceeding three years or to a fine not exceeding five lakh Taka, or to both.

79B to 79G

(ii) damages or impairs any Customs computerised entry processing system; or

 

 

(iii) damages or impairs any duplicate tape or disc or other medium on which any information obtained from Customs computerised entry processing system is held or stored otherwise than with the permission of the Board.

 

 

47C. If any person-

 

 

(1)

(2)

(3)

(i) not being a registered user, uses a unique identifier to authenticate a transmission of information to the Customs computerised entry processing system; or

such person shall be liable to a penalty not exceeding five lakh Taka; and on conviction before a Magistrate, shall be further liable to imprisonment for a term not exceeding two years or to a fine not exceeding five lakh Taka, or to both.

79B to 79G]

(ii) being a registered user, uses the unique user identifier of any other registered user, to authenticate a transmission of information to the Customs computerised entry processing system,

 

 

48. If any prohibited or dutiable goods are found, either before or after landing, concealed in any passengerÔÇÖs baggage,

the passenger shall be liable to a penalty not exceeding five times the value of the goods; and such goods shall also be liable to confiscation.

General

49. If any goods entered to be warehoused are carried into the warehouse, unless with the authority, or under the care, of the appropriate officer, and in such manner, by such persons, within such time, and by such roads or ways, as such officer directs,

any person so carrying them shall be liable to a penalty not exceeding 49[fifty thousand Taka]; and such goods shall also be liable to confiscation.

87

50. If any goods entered to be warehoused are not duly warehoused in pursuance of such entry, or are withheld, or removed from any proper place of examination before they have been examined and certified by the appropriate officer,

such goods shall be deemed not to have been duly warehoused, and shall be liable to confiscation.

88

(1)

(2)

(3)

51. If any warehoused goods be not warehoused in accordance with the provisions of Chapter XI,

50[such goods shall be liable to confiscation and a penalty twice the value of the goods shall also be imposed; and upon conviction by a Magistrate such keeper shall further be liable to rigorous imprisonment for a term not less than three months but not exceeding two years.]

Chapter XI

51[51A. If any person misuses warehouse facilities for evading payment of customs duties and taxes leviable thereon.

A penalty twice the amount of duty and tax evaded shall be imposed on such person; and he shall also be liable to rigorous imprisonment for a term not exceeding five years by a Magistrate.

Chapter XI]

52. If the licensee of any private warehouse licensed under this Act does not open the same when required so to do by any officer entitled to have access thereto, or, upon demand made by any such officer, refuses access to any such officer,

such licensee shall be liable to a penalty not exceeding 52[53[one lakh]Taka], and shall further be liable to have his licence forthwith cancelled.

91

53. If the keeper of any public warehouse, or the licensee of any private warehouse, neglects to show the goods warehoused therein, so that easy access may be had to every package 54[parcel thereof,

such keeper or licensee shall, for every such neglect, be liable to a penalty not exceeding 55[56[one lakh] Taka].

Chapter XI

(1)

(2)

(3)

or the records, accounts or documents, relating to such package or parcel, or refuses to answer questions put to him by an officer of Customs,]

 

 

54. If the owner of any warehoused goods, or any person in the employ of such owner, clandestinely opens any warehouse, or, except in the presence of the appropriate officer, gains access to his goods,

such owner or person shall in every such case, be liable to a penalty not exceeding 57[fifty thousand Taka].

93

55. (i) If any warehoused goods are opened in contravention of the provisions of section 92; or

such goods shall be liable to confiscation.

92 & 94

(ii) if any alteration be made in such goods or in the packing thereof, except as provided in section 94,

 

 

56. If any warehoused goods that have been delivered as stores and provisions for use on board a conveyance under the authority of this Act are re-landed, sold or disposed of in Bangladesh without due entry and payment of duty,

the person-in-charge of the conveyance shall be liable to a penalty not exceeding 58[fifty thousand Taka]; and such goods shall also be liable to confiscation.

106

 

 

 

57. If any goods lodged in a private warehouse are found at the time of delivery therefrom to be deficient, and such deficiency is not due solely to natural loss, as allowed under section 110,

the licensee of such warehouse shall, unless the deficiency be accounted for to the satisfaction of the appropriate officer, be liable to a penalty equal to five times the duty chargeable on the goods so deficient.

116

58. If the keeper of any public warehouse, or the licensee of any private warehouse, fails, on the requisition of any officer of Customs, to produce any goods which have been deposited in such warehouse, and which have not been duly cleared and delivered therefrom, and is unable to account for such failure to the satisfaction of the appropriate officer,

such keeper or licensee shall, for every such failure, be liable to pay the duties due on such goods, and also a penalty not exceeding 59[two thousand five hundred Taka] in respect of every package or parcel so missing or deficient.

116

59. If any goods, after being duly warehoused, are fraudulently concealed in, 60[***] or abstracted from any package, or transferred from one package to another, or otherwise, for the purpose of illegal removal or concealment,

any person guilty of such removal, concealment, abstraction or transferment and every person aiding or abetting him shall be liable to a penalty not exceeding 61[fifty thousand Taka]62[and such goods shall be liable to confiscation].

Chapter XI

60. If any goods lodged in a private warehouse are found to exceed the registered quantity,

63[such excess, unless accounted for to the satisfaction of the officer-in-charge, shall be charged with not exceeding three times the duty leviable thereon.].

Chapter XI

(1)

(2)

(3)

61. If any goods be removed from the warehouse in which they were originally deposited, except in the presence, or with the sanction, of the appropriate officer, or under the proper authority for their delivery,

any person so removing them shall be liable to a penalty not exceeding 64[fifty thousand Taka]; and such goods shall also be liable to confiscation.

Chapter XI

62. If any person illegally takes any goods out of any warehouse without payment of duty, or aids, assists or is otherwise concerned therein,

65[such person shall be liable to a penalty not exceeding twice the value of the goods, and upon conviction by a Magistrate shall further be liable to rigorous imprisonment for a term not less than three months but not exceeding two years 66[and such goods shall also be liable to confiscation]]

Chapter XI

63. If any person contravenes any rule relating to transhipment or tranships goods not allowed to be transhipped,

such person shall be liable to a penalty not exceeding 67[fifty thousand Taka]; and any goods in respect of which such offence has been committed shall also be liable to confiscation.

121

64. If any person contravenes any rules or condition relatable to section 128 or section 129,

such person shall be liable to a penalty not exceeding 68[fifty thousand Taka]; and any goods in respect of which such offence has been committed shall also be liable to confiscation.

128 & 129

65. If any goods be taken on board any conveyance at any customs-station in contravention of section 130,

the person-in-charge of such conveyance shall be liable to a penalty not exceeding 69[fifty thousand Taka].

130

 

 

 

66. If any goods not specified in a duly-passed bill of export or not permitted to be exported are taken on board any conveyance, contrary to the provisions of section 131,

the person-in-charge of such conveyance shall be liable to a penalty not exceeding 70[two thousand five hundred Taka] for every package of such goods.

131

71[66A. If an exporter refuses or fails to fulfil the conditions or, as the case may be, the terms of guarantee or undertaking or to submit the documents or documentary evidences required to be fulfilled or submitted under section 131,

he shall be liable to a fine not exceeding one hundred thousand Taka for every month or part thereof during which the default has continued and to pay to the appropriate officer an amount equal to the amount of the sale proceeds of the goods exported if such proceeds are not remitted to Bangladesh within a period of six months from the date of the export of the goods, and the amount so paid shall be liable to confiscation.

131]

67. If any goods specified in the manifest of any conveyance or in any bill of export are not duly put on board before the departure of such conveyance, or are re-landed and notice of such short loading or re-landing be not given as required by section 134,

the owner of such goods shall be liable to penalty not exceeding 72[five thousand Taka]; and such goods shall also be liable to confiscation.

134

68. If any goods duly put on board any conveyance be landed, except under section 135, 136, or 137, at any place other than that for which they have been cleared,

the person-in-charge of such conveyance shall, unless the landing be accounted for to the satisfaction of the appropriate officer, be liable to a penalty not exceeding three times the value of the goods so landed.

135, 136 & 137

   

 

69. If any goods on account of which drawback has been paid be not found on board any conveyance referred to in section 136,

the person-in-charge of such conveyance shall, unless the fact be accounted for to the satisfaction of the appropriate officer, be liable to a penalty not exceeding the value of such goods.

136

70. If the owner of any baggage fails to make a correct declaration of its contents or refuses to answer any questions put to him by the appropriate officer with respect to his baggage or any of its contents including articles carried with him or fails to produce the baggage or any such article for examination,

such owner shall be liable to a penalty not exceeding three times the value of the goods in respect of which no declaration or incorrect declaration has been made or in respect of which he refuses or fails to answer any question, or which he fails to produce for examination; and such goods shall also be liable to confiscation.

139

71. If any consignor in relation to coastal goods fails to make an entry thereof in the prescribed bill as required under section 147, or while presenting such bill fails to make and subscribe to declaration as to the truth of the contents of such bill.

such consignor shall be liable to a penalty not exceeding 73[fifty thousand Taka].

147

72. If in the case of any coasting vessel the provisions of sections 148, 149, 150, 151, 152 and 153 are not complied with,

the master of the vessel shall in each case be liable to a penalty not exceeding 74[twenty five thousand Taka].

148 to 153

73. (i) If the master of any coasting vessel fails correctly to keep, or to cause to be kept the cargo book, or to produce the same on demand; or

the master shall in each case be liable to a penalty not exceeding 75[twenty thousand Taka].

151

 

 

 

(ii) if at any time there be found on board any such vessel any goods not entered in such book as laden, or any goods noted as delivered; or-

 

 

(iii) if any goods entered as laden, and not noted as delivered, be not on board,

 

 

74. If any person contravenes the provisions of section 155 or aids in or abets such contravention,

such person shall, except where any fine has been expressly provided for the violation of the prohibition or restriction in the law that imposes it, be liable to a penalty not exceeding 76[twenty thousand Taka]; and the goods in respect of which such contravention is committed shall also be liable to confiscation.

155

75. If any rule which prevents or regulates the taking of any coastal goods out of Bangladesh is contravened,

the master of the vessel carrying such goods shall be liable to a penalty not exceeding 77[fifty thousand Taka], and where such contravention results in the loss of any customs-duty he shall further be liable to a penalty not exceeding three times such duty; and the goods in respect of which such contravention is committed shall also be liable to confiscation.

155

 

 

 

76. (i) If, contrary to the provisions of this Act or any other law for the time being in force, any goods are laden on board any vessel in any customs-port or carried coast-wise; or

the master of such vessel shall be liable to a penalty not exceeding 78[twenty thousand Taka]; and such goods shall also be liable to confiscation.

Chapter XVI

(ii) if any goods which have been brought coast-wise are so unladen in any such port; or

 

 

(iii) if any goods are found on board any coasting vessel without being entered in the manifest or cargo book, as the case may be, of such vessel,

 

 

77. (i) If any person makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document in the transaction of any business relating to the customs, knowing or having reason to believe that such declaration, statement or document is false in any material particular; or counterfeits, falsifies or fraudulently alters or destroys any such document, or any seal, signature, initials or other mark made or impressed by any officer of Customs in the transaction of any business relating to the customs; or

such person shall, on conviction of any such offence before a Magistrate, be liable to imprisonment for a term not exceeding 79[five years], or to fine, or to both.

General

(ii) being required under this Act to produce any document, refuses or neglects to produce such document; or

 

 

 

 

 

(iii) being required under this Act to answer any question put to him by an officer of Customs, does not correctly answer such question,

 

 

78. If any person on board any conveyance in any customs-station or who has landed from any such conveyance, upon being asked by an officer of Customs whether he has dutiable or prohibited goods about his person or in his possession, declares that he has not, and if any such goods are, after such denial, found about his person or in his possession,

such person shall be liable to a penalty not exceeding three times the value of such goods; and such goods shall also be liable to confiscation.

General

79. (i) If any officer of Customs requires any person to be searched for dutiable or prohibited goods, or any documents connected with such goods, or to be detained, without having reasonable ground to believe that he has such goods or documents about his person; or

such officer shall, on conviction before a Magistrate, be liable to a fine not exceeding 80[fifty thousand Taka].

158

(ii) arrests any person without having reasonable ground to believe that he has been guilty of an offence relating to customs,

 

 

80. If, save for good and sufficient cause, any conveyance having been summoned under section 164 to stop fails to do so,

the person-in-charge of such conveyance shall be liable to a penalty not exceeding 81[fifty thousand Taka]; and such conveyance shall also be liable to confiscation.

164

 

 

 

81. If any officer of Customs, or other person duly employed for the prevention of smuggling, is guilty of a wilful breach of the provisions of this Act,

such officer or person shall, on conviction before a Magistrate, be liable to imprisonment for a term not exceeding three years, or to fine, or to both.

General

82. If any officer of Customs, or other person duly employed for the prevention of smuggling, practises, or attempts to practise, any fraud for the purpose of injuring the customs-revenue, or abets or connives at any such fraud, or any attempt to practise any such fraud,

such officer or person shall, on conviction before a Magistrate, be liable to imprisonment for a term not exceeding three years, or to fine, or to both.

General

83. If any police-officer, whose duty it is, under section 170, to send a written notice or cause goods to be conveyed to a custom-house, neglects so to do,

such officer shall, on conviction before a Magistrate, be liable to a penalty not exceeding 82[five thousand Taka].

170

84. If, in relation to any goods imported or intended to be exported by land, an order permitting clearance under section 83 or section 131 is not produced,

the person concerned shall be liable to a penalty not exceeding [fifty thousand Taka], and such goods shall also be liable to confiscation.

83 & 131

85. If any person knowingly-
(a) obstructs, hinders, molests or assaults any person duly engaged in the discharge of any duty or the exercise of any power imposed or

such person shall, on conviction before a Magistrate, be liable to a fine of 83[fifty thousand Taka] and to imprisonment for a term not exceeding two years.

General

 

 

 

conferred on him by or under any of the provisions of this Act or any person acting in his aid; or

 

 

(b) does anything which impedes, or is calculated to impede, the carrying out of any search for anything liable to confiscation under this Act, or the detention, seizure or removal of any such thing; or

 

 

(c) rescues, damages or destroys anything so liable to confiscation or does any thing calculated to prevent the procuring or giving of evidence as to whether or not anything is so liable to confiscation; or

 

 

(d) prevents the detention of any person by a person duly engaged or acting as aforesaid, or rescues any person so detained; or

 

 

(e) attempts to do any of the aforementioned acts or things, or who aids or abets, or attempts to aid or abet, the doing of any of them,

 

 

86. If any person, having knowledge of the commission of any offence under this Act or of an attempt or likely attempt to commit any such offence, fails to give information in writing to the

such person shall, on Conviction before a Magistrate, be liable to imprisonment for a term which may extend to one year, or to a fine not exceeding 84[fifty thousand Taka] or to both.

192

 

 

 

officer-in-charge of the nearest custom-house or customs-station, or if there be no customs-house or custom-station at a reasonably convenient distance to the officer-in-charge of the nearest police-station,

 

 

87. (i) If any officer of Customs, except in the discharge in good faith of his duty as such officer, discloses any particulars learnt by him in his official capacity in respect of any goods; or

such officer shall, on conviction before a Magistrate, be liable to a fine not exceeding 85[fifty thousand Taka].

199

(ii) if any officer of Customs, except as permitted by this Act, parts with the possession of any samples delivered to him in his official capacity,

 

 

88. If any person not holding a licence granted under section 207 acts as an agent for the transaction of business as therein mention,

such person shall be liable to a penalty not exceeding 86[twenty thousand Taka].

207

89. If any person without lawful excuse, the proof of which shall be on such person, acquires possession of, or is in any way concerned in carrying, removing, depositing, harbouring, keeping or concealing, or in any manner dealing with

if the value of such goods does not exceed 87[fifty thousand Taka], such goods shall be liable to confiscation and any person concerned in the offence shall be liable to a penalty not exceeding ten times the value of the goods; and if the value of such goods

General

 

 

 

smuggled goods or any goods with respect to which there may be reasonable suspicion that they are smuggled goods;
Provided that if the smuggled goods be gold bullion or silver bullion the onus of proving the plea that such bullion was obtained by processing or other means employed in Bangladesh and not smuggling shall be upon the person taking that plea,

exceeds 88[fifty thousand Taka] he shall further be liable, upon conviction by a Magistrate, to imprisonment for a term not exceeding 89[ten years] and to a fine not exceeding ten times the value of such goods 90[* * *].

 

90. If any person, without lawful excuse, the proof of which shall be on such person, acquires possession of, or is in any way concerned in carrying, removing, depositing, harbouring, keeping or concealing, or in any manner dealing with any goods, not being goods referred to in clause 89, which have been unlawfully removed from a warehouse, or which are chargeable with a duty which has not been paid, or with respect to the importation or exportation of which there is a reasonable suspicion that any prohibition or restriction for the time being in force under or by virtue of this Act has been contravened, or if any person

such goods shall be liable to confiscation and any person concerned shall also be liable to a penalty not exceeding 91[five times] the value of the goods.

General

 

 

 

is in relation to any such goods in any way, without lawful excuse, the proof of which shall be on such person, concerned in any fraudulent evasion or attempt at evasion of any duty chargeable thereon, or of any such prohibition or restriction as aforesaid or of any provision of this Act applicable to those goods.

 

 

91. If any Person, without lawful excuse, the proof of which shall be on such person, brings into Bangladesh, or is in any way concerned with the bringing into Bangladesh or who has in his possession, any bill-heading or other paper appearing to be a heading or blank, capable of being filled up and used as an invoice, purporting to be made out by or on behalf of a person or firm other than the one from whose possession the bill-heading or other paper has been recovered, or who has brought it into Bangladesh, or on whose behalf it has been brought into Bangladesh,

such person shall, on conviction before a Magistrate, be liable to imprisonment for a term not exceeding one year, or to a fine not exceeding 92[fifty thousand Taka], or to both.

General

92. Any person who bears himself in disguise or, being armed with an offensive weapon, intimidates any person duly engaged in the discharge of

such person shall be liable, on conviction before a Magistrate, to imprisonment for a term not exceeding 93[five years] 94[* * *].

General

 

 

 

any duty or the exercise of any power imposed or conferred on him by or under any of the provisions of this Act or any person acting in his aid or uses such weapon against any person-

 

 

(a) while he is concerned in the movement, carriage or concealment of any goods with the intent of violating any prohibition or restriction on the importation or exportation thereof imposed by this or any other Act or with the intent of passing such goods without paying the duty chargeable thereon or without giving security for its payment; or

 

 

(b) while in possession of any goods liable to confiscation under this Act,

 

 

93. If any person, by any means, makes any signal or transmits any message from any part of Bangladesh or from any ship or aircraft for the information of a person in any ship or aircraft, or across the frontier, being a signal or message connected with the smuggling or intended smuggling of goods into or out of Bangladesh, whether or not the person for whom the signal or message intended is in a position to receive it or is actually engaged at the time in smuggling goods,

such person shall, on conviction before a Magistrate, be liable to imprisonment for a term not exceeding 95[five years], or to a fine not exceeding 96[fifty thousand Taka], or to both; and any equipment or apparatus used for sending the signal or message shall also be liable to confiscation.

General

 

 

 

Explanation.- If in any proceedings under this clause, any question arises as to whether any signal or message was such a signal or message as aforesaid, the burden of proof shall lie upon the defendant.

 

 

94. If within the limits of Bangladesh, any person deposits, places or carries, or causes to be deposited, placed or carried in, through or into any building within one mile of the frontier between Bangladesh and any foreign country, or in, through or into any premises connected with any such building, any dutiable goods on which duty has not been paid, or any goods imported in contravention of any of the provisions of this Act or any other law,

such person shall, on conviction before a Magistrate, be liable to imprisonment for a term not exceeding 97[five years], or to a fine not exceeding 98[fifty thousand Taka] or to both.

General

95. If, within one mile of the frontier between Bangladesh and any foreign country, any building is generally used for storage of imported goods and any such goods are seized from such building and confiscated according to law,

such building shall be liable to confiscation.

General

96. If any person, being an importer or exporter of goods, other than for bona

such person shall be liable to a penalty not exceeding 99[one hundred thousand Taka].

 

 

 

 

fide private or personal purposes, fails to maintain accounts in such form as may be notified by the Board, or for the period specified in section 211,

 

211

97. If any person contravenes any of the provisions of a notification under section 212 or of the rules regulating business connected with gold or silver or precious stones or ornaments made of gold or silver or precious stones within fifteen miles of the frontier of Bangladesh,

such person shall, on conviction before a Magistrate, be liable to imprisonment for a term not exceeding three years, and to a fine not exceeding 100[one hundred thousand Taka].

212

98. lf any person obstructs an officer acting in the exercise of the powers conferred by sub-section (2) of section 189,

such person shall, on conviction before a Magistrate, be liable to imprisonment for a term not exceeding two years, or to fine, or to both.

189

     

Explanation.- For the purposes of any penal provisions of this Act, the offence of contravening, in respect of any goods, any of the provisions of this Act or the rules or any other law for the time being in force, shall be deemed to have been committed when, in the case of import, any vessel containing such goods arrives within twelve nautical miles of the sea coast of Bangladesh (each nautical mile measuring six thousand and eighty feet) or when, in the case of export, such goods have been loaded on any conveyance for transport to any destination outside Bangladesh, or when, in either case, the connected customs documents have been presented to the appropriate officer.

 

 

 

(2) Where currency, gold, silver, precious stones, ornaments or other manufactures of gold, silver or precious stones, or any other goods which the Government may, by notification in the official Gazette, specify are seized under this Act in the reasonable behalf that an act to defraud the Government of any duty payable thereon or to evade any prohibition or restriction for the time being in force by or under this Act has been committed in respect of such goods, or that there is intent to commit such act, the burden of proving that no such act has been committed or there was no such intent shall be on the person from whose possession the goods were seized.

 

 

 

101[(3) Where there is provision in sub-section (1) for conviction and sentence by a Court for any offence, the Customs Authorities shall be competent to dispose of the goods as per the provisions of this Act, and the jurisdiction of the Court shall be limited only to the criminal proceedings instituted in relation to the goods.
    [(4) Notwithstanding anything contained in the Code of Criminal Procedure, 1898 (Act V of 1898) or in any other law for the time being in force, the Customs Authorities may sell or otherwise dispose of the seized goods during pendency of the Court proceedings, if any, after keeping samples, where practicable, with proper identification marks and if it is decided by the Court that no offence was committed, the Customs Authorities shall, where the owner or proper claimant is available, return the goods or the sale proceeds of the goods or the proceeds if they are not otherwise liable to be confiscated.]]
102[(5) An appropriate officer of customs may inquire into or investigate any offence under this Act, and such officer, while conducting inquiry or investigation, may exercise any of the powers of a Sub-Inspector of Police and follow the procedures as laid down in the Code of Criminal Procedure,1898.]

 

 

 

  • 1
    The words “one lac Taka” were substituted for the words “fifty thousand Taka” by section 3(a) of অর্থ আইন, ২০২১ (২০২১ সনের ১১ নং আইন)
  • 2
    The Entry was substituted by section 5 of অর্থ আইন, ১৯৯৩ (১৯৯৩ সনের ১৮ নং আইন)
  • 3
    The words “or to penalty not exceeding twice the value of the goods or to both” were inserted by section 4 of অর্থ আইন, ১৯৯৮ (১৯৯৮ সনের ১৪ নং আইন).
  • 4
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 5
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 6
    The words “twenty thousand Taka” were substituted for the words “two thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 7
    The words “twenty thousand Taka” were substituted for the words “two thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 8
    The commas and words “and, if the Magistrate in his discretion so orders, also to whipping” were omitted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)
  • 9
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 10
    Item 10A was inserted by section 10 of the Finance Ordinance, 1976 (Ordinance No. XLV of 1976).
  • 11
    The words "two times" were substituted for the word "five times" by section 8 of the Finance Act , 2009 (Act No. X of 2009).(with effect from 1st July, 2008).
  • 12
    Item 11A was substituted by section 6 of the Finance Ordinance, 2007 (Ordinance No. 10 of 2007).
  • 13
    The words “fifty thousand Taka” were substituted for the words “twenty thousand Taka” by section 3(b) of অর্থ আইন, ২০২১ (২০২১ সনের ১১ নং আইন)
  • 14
    The words “twenty thousand Taka” were substituted for the words “two thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 15
    The entry was substituted by section 11 of অর্থ আইন, ২০২০ (২০২০ সনের ৯ নং আইন)।
  • 16
    The words, comma and semi-colon “or fifty thousand taka, whichever be higher;” were omitted by section 8(c) of the Finance Act, 2009 (Act No. X of 2009) (with effect from 1st July, 2008).
  • 17
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 18
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 19
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 20
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 21
    The words “twenty thousand Taka” were substituted for the words “two thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 22
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 23
    The words “twenty five thousand Taka” were substituted for the words “two thousand and five hundred Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 24
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 25
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 26
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 27
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 28
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 29
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 30
    The words “twenty thousand Taka” were substituted for the words “two thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 31
    The words “twenty thousand Taka” were substituted for the words “two thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 32
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 33
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 34
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 35
    The words “five thousand Taka” were substituted for the words “five hundred Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 36
    The words “twenty thousand Taka” were substituted for the words “two thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 37
    The words “five thousand Taka” were substituted for the words “five hundred Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 38
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 39
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 40
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 41
    Item 43A was inserted by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 42
    The words and comma “if such goods cannot be recovered,” were omitted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)
  • 43
    The words “ten years” were substituted for the words “six years” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)
  • 44
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 45
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 46
    Entries 47A, 47B and 47C were inserted by section 35 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)
  • 47
    The words “five lakh taka” were substituted for the words “three lakh taka” by section 8(d) of the Finance Act, 2009 (Act No. X of 2009) (with effect from 1st July, 2008).
  • 48
    The words “five lakh taka” were substituted for the words “three lakh taka” by section 8(d) of the Finance Act, 2009 (Act No. X of 2009) (with effect from 1st July, 2008).
  • 49
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 50
    Substituted by section 4 of অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন).
  • 51
    Serial 51A was inserted by section 21 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন).
  • 52
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 53
    The words “one lakh” were substituted for the words “fifty thousand” by section 41 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন).
  • 54
    The words and commas “parcel thereof, or the records, accounts or documents, relating to such package or parcel, or refuses to answer questions put to him by an officer of customs,” were substituted for the words “and parcel thereof” by section 41 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন).
  • 55
    The words “two thousand five hundred Taka” were substituted for the words “two hundred and fifty Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 56
    The words “one lakh” were substituted for the words “two thousand five hundred” by section 41 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন).
  • 57
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 58
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 59
    The words “two thousand five hundred Taka” were substituted for the words “two hundred and fifty Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 60
    The words and comma “or remove from the warehouse,” were omitted by section 10(a) of অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন).
  • 61
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 62
    The words “and such goods shall also be liable to confiscation” were added before full stop (.) of “Taka” by section 5(a) of অর্থ আইন, ২০১৫ (২০১৫ সনের ১০ নং আইন)
  • 63
    Entry was substituted by section 8(e) of the Finance Act, 2009 (Act No. X of 2009) (with effect from 1st July, 2008).
  • 64
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 65
    Substituted by section 4 of অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন).
  • 66
    “The words “and such goods shall also be liable to confiscation” were added before full stop (.) by section 5(b) of অর্থ আইন, ২০১৫ (২০১৫ সনের ১০ নং আইন).
  • 67
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 68
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 69
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 70
    The words “two thousand five hundred Taka” were substituted for the words “two hundred and fifty Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 71
    The item and entries were inserted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)
  • 72
    The words “five thousand Taka” were substituted for the words “five hundred Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 73
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 74
    The words “twenty five thousand Taka” were substituted for the words “two thousand and five hundred Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 75
    The words “twenty thousand Taka” were substituted for the words “two thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 76
    The words “twenty thousand Taka” were substituted for the words “two thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 77
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 78
    The words “twenty thousand Taka” were substituted for the words “two thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 79
    The words “five years” were substituted for the words “three years” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)
  • 80
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 81
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 82
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 83
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 84
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 85
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 86
    The words “twenty thousand Taka” were substituted for the words “two thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 87
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 88
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 89
    The words “ten years” were substituted for the words “six years” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)
  • 90
    The words “and if the Magistrate in his discretion so orders also to whipping” were omitted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)
  • 91
    The words `five times` were substituted for the words `ten times` by section 6 of the Finance Act, 2011 (Act No. 12 of 2011).
  • 92
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 93
    The words “five years” were substituted for the words “three years” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)
  • 94
    The words and commas “and, if the Magistrate, in his discretion so orders, to whipping” were omitted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)
  • 95
    The words “five years” were substituted for the words “three years” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)
  • 96
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 97
    The words “five years” were substituted for the words “three years” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)
  • 98
    The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 99
    The words “one hundred thousand Taka” were substituted for the words “ten thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 100
    The words “one hundred thousand Taka” were substituted for the words “ten thousand Taka” by section 7 of the Finance Ordinance, 1986 (Ordinance No. XLV of 1986).
  • 101
    Sub-sections (3) and (4) were inserted by section 36 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন).
  • 102
    Sub-section (5) was added by section 10(b) of অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন).
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Ministry of Law, Justice and Parliamentary Affairs