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The Customs Act, 1969

( ACT NO. IV OF 1969 )

1Chapter XVIIIA


Alternative Dispute Resolution
192 A. Notwithstanding anything contained in this Act regarding adjudication or disposal of any dispute as defined and mentioned in section 192C which may or may not be pending with concerned customs authority or customs and মূল্য সংযোজন কর appellate authorities, any importer or exporter 2[ or Pre-shipment Inspection Agency] concerned in such disputes may apply to the concerned authorities for the resolution of the dispute through the Alternative Dispute Resolution (hereinafter ADR) process in the manner as laid down in the following sections and rules made thereunder and resort to ADR must precede the completion of the procedures under adjudication or appeal provisions of the Act.

  • 1
    CHAPTER XVIIIA and under this chapter "section 192A, 192B, 192C, 192D, 192E, 192F, 192G, 192H, 192I, 192J and 192K " were inserted by section 7 of the Finance Act, 2011 (Act No. XII of 2011).
  • 2
    The words and hyphen “or Pre-shipment Inspection Agency” were inserted after the words “exporter” by section 6 of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012).
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