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The Customs Act, 1969

( ACT NO. IV OF 1969 )

Chapter XIX

APPEALS AND REVISION

Case before High Court Division to be heard by not less than two Judges
196F. (1) 1[Where an appeal has been preferred to the High Court Division under section 196D], it shall be heard by a Bench of not less than two Judges of the High Court Division and shall be decided in accordance with the opinion of such Judges or of the majority, if any, of such Judges.
 
 
 
 
(2) Where there is no such majority, the Judges shall state the point of law upon which they differ and the case shall then be heard upon that point only by one or more of the other Judges of the High Court Division, and such point shall be decided according to the majority of the Judges who have heard the case including those who first heard it.

  • 1
    The words and figure “Where an appeal has been preferred to the High Court Division under section 196D” were substituted for the words and figure “Where any case has been referred to the High Court Division under section 196D” by section 41 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)
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