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অর্থ আইন, ১৯৯১

( ১৯৯১ সনের ২১ নং আইন )

Act IV of 1969 এর সংশোধন
৪৷ Customs Act, 1969 (IV of 1969) এর-
 
 
(১) section 27 এর পরিবর্তে নিম্নরূপ section 27 প্রতিস্থাপিত হইবে, যথা:-
 
 
”27. Abatement of duty on damaged, deteriorated, lost, or destroyed goods.- Where, at the time of first examination, of any imported goods, it is shown by the owner in writing to the satisfaction of an officer not below the rank of an Assistant Collector of customs-
 
 
(a) that the goods had been damaged or had deteriorated at any time before or during their landing; or
 
 
(b) that the goods, other than warehoused goods, had been damaged, at any time after landing but before such examination, by accident and not due to any wilful act, negligence or default of the importer or his agents;
 
 
the value of such goods shall, on a written application made by the owner of the goods, be appraised by an appropriate officer of Customs, and the owner shall be allowed abatement of duty in proportion to the diminution in value of the goods as so appraised.
 
 
(2) Where it is shown, in writing by the owner of any imported goods to the satisfaction of the Collector of Customs that the goods have been lost or destroyed by an accident or force majeure, after importation but before clearance thereof for home consumption, the Collector may, on an application made by the owner, furnishing all particulars necessary to establish the fact of such loss or destruction, remit or repay any duty chargeable or paid on such goods.
 
 
Explanation.- For the purpose of this sub-section, ”force majeure” means an act of God.”;
 
 
(২) First Schedule এই আইনের দ্বিতীয় তফসিলে বর্ণিতরূপে সংশোধিত হইবে৷

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