৫৷ Customs Act, 1969 (IV of 1969) এর-(1) section 2 এর-(ক) clause (a) এর পর নিম্নরূপ clause (aa) সন্নিবেশিত হইবে, যথা:-"(aa) “Appellate Tribunal” means the Customs, Excise and মূল্য সংযোজন কর Appellate Tribunal constituted under section 196;”; এবং(খ) clause (s) এর পরিবর্তে নিম্নরূপ clause (s) প্রতিস্থাপিত হইবে, যথা:-"(s) "smuggle” means to bring into or take out of Bangladesh in breach of any prohibition or restriction for the time being in force; or evading payment of customs duties or taxes leviable thereon,-(a) narcotics, narcotic drugs or psychotropic substance; or(b) gold bullion, silver bullion, platinum, palladium, radium, precious stones, currency, manufactures of gold or silver or platinum or palladium or precious stones, or any other goods notified by the Government in the official Gazette, in each case exceeding Taka two lakhs in value; or(c) any goods concealed in any manner in any place on board any ship, vessel or aircraft or in any other vehicle or in any baggage or cargo or on person; or(d) any other goods by any route other than a route declared under section 9 or 10 from any place other than a customs station; and includes an attempt, abetment or connivance of so bringing in or taking out of such goods; and all cognate words and expressions shall be construed accordingly;”;(২) section 3 এর পরিবর্তে নিম্নরূপ section 3 প্রতিস্থাপিত হইবে, যথা:-"3. Appointment of officers of Customs.- For the purposes of this Act, the Board may, by notification in the official Gazette, appoint, in relation to any area or function specified in the notification, any person to be-(a) a Commissioner of Customs;(b) a Commissioner of Customs (Appeal);(c) a Director General (Intelligence and Investigation);(d) a Director General (Inspection);(e) a Director General (Duty Exemption and Drawback);(f) a Director General (Training);(g) a Controller, Customs (Valuation);(h) an Additional Commissioner of Customs;(i) a Joint Commissioner of Customs;(j) a Director, Joint Director or Deputy Director or an Assistant Director;(k) a Deputy Commissioner of Customs;(l) an Assistant Commissioner of Customs; or(m) an Officer of Customs with any other designation.”;(৩) সর্বত্র "Collector of Customs”, "Additional Collector of Customs”, "Joint Collector of Customs”, "Deputy Collector of Customs” এবং "Assistant Collector of Customs শব্দগুলির পরিবর্তে, যথাক্রমে, "Commissioner of Customs”, "Additional Commissioner of Customs”, "Joint Commissioner of Customs”, "Deputy Commissioner of Customs”, এবং "Assistant Commissioner of Customs” শব্দগুলি প্রতিস্থাপিত হইবে;(৪) section 13 এর পরিবর্তে নিম্নরূপ section 13 প্রতিস্থাপিত হইবে, যথা:-"13. Licensing of private warehouses.- (1) At any warehousing station, the Commissioner of Customs may license private warehouses wherein dutiable goods imported by or on behalf of the licensee, or any other imported goods in respect of which facilities for deposit in a public warehouse are not available, may be deposited.(2) The Commissioner of Customs may cancel a licence granted under sub-section (1)-(a) by giving one month's notice in writing to the licensee; or(b) if the licensee has contravened any provision of this act or the rules made thereunder or committed breach of any of the conditions of the licence:Provided that before any licence is cancelled under clause (b), the licensee shall be given a reasonable opportunity of being heard.(3) Pending an enquiry whether a licence granted under sub-section (1) should be cancelled under clause (b) of sub-section (2), the Commissioner of Customs may suspend the licence.”;(৫) section 15 এর proviso এর পরিবর্তে নিম্নরূপ proviso প্রতিস্থাপিত হইবে, যথা:-"Provided that the Government may, by an order in writing, condone, subject to such conditions, limitations or restrictions, if any, as it thinks fit to impose, any classes of goods from the provisions mentioned in sub-section (d), (e), (f) and (g).”;(৬) section 18 এর sub-section (5) ও sub-section (6) বিলুপ্ত হইবে এবং উক্ত section এর পর নিম্নরূপ sections 18A, 18B, 18C এবং 18D সন্নিবেশিত হইবে, যথা:-"18A. Imposition of countervailing duty.- (1) Where any country or territory pays, bestows, directly or indirectly, any subsidy upon the manufacture or production therein or the exportation therefrom of any goods including any subsidy on transportation of such goods, then, upon the importation of any such goods into Bangladesh, whether the same is imported directly from the country of manufacture, production or otherwise, and whether it is imported in the same condition as when exported from the country of manufacture or production or has been changed in condition by manufacture, production or otherwise, the Government may, by notification in the official Gazette, impose a countervailing duty not exceeding the amount of such subsidy.Explanation.- For the purposes of this section, subsidy shall be deemed to exist, if-(a) there is financial contribution by a Government, or any public body within the territory of the exporting or producing country, that is, where-(i) a Government practice involves a direct transfer of funds (including grants, loans and equity infusion) or potential direct transfer of funds or liabilities or both;(ii) Government revenue that is otherwise due is forgone or not collected (including fiscal incentives);(iii) a Government provides goods or services other than general infrastructure or purchases goods;(iv) a Government makes payments to funding mechanism, or entrusts or directs a private body to carry out one or more of the type of functions specified in clauses (i), (ii) and (iii) which would normally be vested in the Government and the practice, in no real sense, differs from practices normally followed by Governments; or(b) a Government grants or maintains any form of income or price support, which operates directly or indirectly to increase export of any goods from, or to reduce import of any goods to its territory, and a benefit is thereby conferred.(2) The Government may, pending the determination of the amount of subsidy, in accordance with the provisions of this section and the rules made thereunder impose a countervailing duty under this sub-section not exceeding the amount of such subsidy as provisionally estimated by it and if such countervailing duty exceeds the subsidy as so determined,-(a) the Government shall, having regard to such determination and as soon as may be after such determination reduce such countervailing duty; and(b) refund shall be made of so much of such countervailing duty which has been collected as is in excess of the countervailing duty as so reduced.(3) Subject to any rules made by the Government, by notification in the official Gazette, the countervailing duty under sub-section (1) or sub-section (2) shall not be levied unless it is determined that-(a) the subsidy relates to export performance;(b) the subsidy relates to the use of domestic raw materials over imported raw materials in the exported goods; or(c) the subsidy has been conferred on a limited number of persons engaged in manufacturing, producing or exporting the goods unless such a subsidy is for-(i) research activities conducted by or on behalf of persons engaged in the manufacture, production or export; or(ii) assistance to disadvantaged regions within the territory of the exporting country; or(iii) assistance to promote adaptation of existing facilities to new environmental requirements.(4) If the Government, is of the opinion that the injury to the domestic industry which is difficult to repair, is caused by massive imports in a relatively short period, of the goods benefiting from subsidies paid or bestowed and where in order to preclude the recurrence of such injury, it is necessary to levy countervailing duty retrospectively, the Government may, by notification in the official Gazette, impose countervailing duty from a date prior to the date of imposition of countervailing duty under sub-section (2) but not beyond ninety days from the date of notification under that sub-section and notwithstanding anything contained in any law for the time being in force, such duty shall be payable from the date as specified in the notification issued under this sub-section.(5) The countervailing duty chargeable under this section shall be in addition to any other duty imposed under this Act or any other law for the time being in force.(6) The countervailing duty imposed under this section shall unless revoked earlier, cease to have effect on the expiry of five years from the date of such imposition:Provided that if the Government, in a review, is of the opinion that the cessation of such duty is likely to lead to continuation or recurrence of subsidisation and injury, it may, from time to time, extend the period of such imposition for a further period of five years and such further period shall commence from the date of order of such extension :Provided further that where a review initiated before the expiry of the aforesaid period of five years has not come to a conclusion before such expiry, the countervailing duty may continue to remain in force pending outcome of such a review for a further period not exceeding one year.(7) The amount of any subsidy referred to in sub-section (1) or sub-section (2) shall, from time to time, be ascertained and determined by the Government, after such inquiry as it may consider necessary and the Government may, by notification in the official Gazette, make rules for the identification of such goods and for the assessment and collection of any countervailing duty imposed upon the importation thereof under this section.(8) No proceeding for imposition of countervailing duty under this section shall commence unless the Bangladesh Tariff Commission, on receipt of a written application by or on behalf of a domestic industry, informs the Government that there is prima-facie evidence of injury which is caused by direct or indirect subsidy on any particular imported goods.18B. Imposition of anti-dumpting duty.- (1) Where any goods are exported from any country or territory (hereinafter in this section referred to as the exporting country or territory) to Bangladesh at less than their normal value, then, upon the importation of such goods into Bangladesh, the Government may, by notification in the official Gazette, impose an anti-dumping duty not exceeding the margin of dumping in relation to such goods.Explanation.- For the purposes of this section,-(a) "margin of dumping”, in relation to any goods, means the difference between its export price and its normal value;(b) "export price”, in relation to any goods, means the price of the goods exported from the exporting country or territory and in cases where there is no export price or where the export price is unreliable because of association or a compensatory arrangement between the exporter and the importer or a third party, the export price may be constructed on the basis of the price at which the imported goods are first resold to an independent buyer or if the goods are not resold to an independent buyer, or not resold in the condition as imported, on such reasonable basis as may be determined in accordance with the rules made under sub-section (6);(c) "normal value”, in relation to any goods, means-(i) the comparable price, in the ordinary course of trade, for the like goods when meant for consumption in the exporting country or territory as determined in accordance with the rules made under sub-section (6); or(ii) when there are no sales of the like goods in the ordinary course of trade in the domestic market of the exporting country or territory, or, when because of the particular market situation or low volume of the sales in the domestic market of the exporting country or territory, such sales do not permit a proper comparison the normal value shall be either-(a) comparable representative price of the like goods when exported from the exporting country or territory or an appropriate third country as determined in accordance with the rules made under sub-section (6); or(b) the cost of production of the said goods in the country of origin along with reasonable addition for administrative, selling and general costs and for profits, as determined in accordance with the rules made under sub-section (6) :Provided that in the case of import of the goods from a country other than the country of origin and where the goods have been merely transhipped through the country of export or such goods are not produced in the country of export or there is no comparable price in the country of export, the normal value shall be determined with reference to the price in country of origin.(2) The Government may, pending the determination of the normal value and the margin of dumping in relation to any goods, in accordance with the provisions of this section and the rules made thereunder, impose on the importation of such goods into Bangladesh an anti-dumping duty on the basis of a provisional estimate of such value and margin and if such anti-dumping duty exceeds the margin as so determined-(a) the Government shall, having regard to such determination and as soon as may be after such determination, reduce such anti-dumping duty; and(b) refund shall be made of so much of the anti-dumping duty which has been collected as is in excess of anti-dumping duty as so reduced.(3) if the Government, in respect of the dumped goods under inquiry, is of the opinion that-(i) there is a history of dumping which caused injury or that the importer was, or should have been, aware that the exporter practices dumping and that such dumping would cause injury; and(ii) the injury is caused by massive dumping of goods imported in a relatively short time which in light of the timing and the volume of imported goods dumped and other circumstances, is likely to seriously undermine the remedial effect of the anti-dumping duty liable to be levied, the Government may, by notification in the official Gazette, levy anti-dumping duty retrospectively from a date prior to the date of imposition of anti-dumping duty under sub-section (2) but not beyond ninety days from the date of notification under that sub-section and notwithstanding anything contained in any law for the time being in force, such duty shall be payable at such rate and from such date as may be specified in the notification.(4) The anti-dumping duty chargeable under this section shall be in addition to any other duty imposed under this Act or any other law for the time being in force.(5) The anti-dumping duty imposed under this section shall, unless revoked earlier, cease to have effect on the expiry of five years from the date of such imposition:Provided that if the Government, in a review, is of the opinion that the cessation of such duty is likely to lead to continuation or recurrence of dumping and injury, it may, from time to time, extend the period of such imposition for a further period of five years and such further period shall commence from the date of order of such extension :Provided further that where a review initiated before the expiry of the aforesaid period of five years has not come to a conclusion before such expiry, the anti-dumping duty may continue to remain in force pending the outcome of such a review for a further period not exceeding one year.(6) The margin of dumping as referred to in sub-section (1) or sub-section (2) shall, from time to time, as ascertained and determined by the Government after such inquiry as it may consider necessary and the Government may, by notification in the official Gazette, make rules for the purposes of this section and without prejudice to the generality of the foregoing, such rules may provide for the manner in which goods liable for any anti-dumping duty under this section may be identified and for the manner in which the export price and the normal value of and the margin of dumping in relation to such goods may be determined and for the assessment and collection of such anti-dumping duty.(7) No proceeding for imposition of anti-dumping duty under this section shall commence unless the Bangladesh Tariff Commission, on receipt of a written application by or on behalf of a domestic industry, informs the Government that there is prima-facie evidence of injury which is caused by dumping on any particular imported goods.18C. No imposition under section 18A or 18B in certain cases. (1) Notwithstanding anything contained in section 18A or section 18B-(a) no goods shall be subjected to both countervailing duty and anti-dumping duty to compensate for the same situation of dumping or export subsidisation;(b) The Government shall not levy any countervailing duty or anti-dumping duty-(i) under section 18A or section 18B by reasons of exemption of such goods from duties or taxes borne by the like goods when meant for consumption in the country of origin or exportation or by reasons of refund of such duties or taxes;(ii) under sub-section (1) of each of these sections; on the import into Bangladesh of any goods from a member country of the World Trade Organization or from a country with which the Government of the People's Republic of Bangladesh has a most favoured nation agreement (hereinafter referred as a specified country), unless in accordance with the rules made under sub-section (2) of this section, a determination has been made that import of such goods into Bangladesh causes or threatens to cause material injury to any established industry in Bangladesh or materially retards the establishment of any industry in Bangladesh; and(iii) under sub-section (2) of each of these sections on import into Bangladesh of any goods from the specified countries unless in accordance with the rules made under sub-section (2) of this section, preliminary findings have been made of subsidy or dumping and consequent injury to domestic industry; and a further determination has also been made that a duty is necessary to prevent injury being caused during the investigation:Provided that nothing contained in sub-clauses (ii) and (iii) of clause (b) shall apply if a countervailing duty or an anti-dumping duty has been imposed on any goods to prevent injury or threat of an injury to the domestic industry of a third country exporting the like goods to Bangladesh;(c) The Government may not levy-(i) any countervailing duty under section 18A, at any time, upon receipt of satisfactory voluntary undertaking from the Government of the exporting country or territory agreeing to eliminate or limit the subsidy or take other measures concerning its effect, or the exporter agreeing to revise the price of the goods and if the Government is satisfied that injurious effect of the subsidy is eliminated thereby;(ii) any anti-dumping duty under section 18B, at any time upon receipt of satisfactory voluntary undertaking from any exporter to revise its prices or to cease exports to the area in question at dumped price and if the Government is satisfied that the injurious effect of dumping is eliminated by such action.(2) The Government may, by notification in the official Gazette, make rules for the purposes of this section, and without prejudice to the generality of the foregoing, such rules may provide for the manner in which any investigation may be made for the purposes of this section, the factors to which regard shall be paid in any such investigation and for all matters connected with such investigation.18D. Appeal against imposition of countervailing or anti-dumping duty.- (1) An appeal against the order of determination or review thereof regarding the existence, degree and effect of any subsidy or dumping in relation to import of any goods shall lie to the Customs, Excise and মূল্য সংযোজন কর Appellate Tribunal constituted under section 196(2) Every appeal under this section shall be filed within ninety days of the date of order under appeal:Provided that the Appellate Tribunal may entertain any appeal after the expiry of the said period of ninety days, if it is satisfied that the appellant was prevented by sufficient cause from filing the appeal in time.(3) The Appellate Tribunal may, after giving the parties to the appeal, an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the order appealed against.(4) Every appeal under sub-section (1) shall be heard by a special Bench constituted by the President of the Appellate Tribunal for hearing such appeals and such Bench shall consist of the President and not less than two members and shall include one technical member and one judicial member.”;(৭) section 20 এর-(ক) উপান্ত টীকার "Board's power” শব্দগুলির পরিবর্তে "Government's power” শব্দগুলি প্রতিস্থাপিত হইবে; এবং(খ) "Board may” শব্দগুলির পরিবর্তে "Government may” শব্দগুলি প্রতিস্থাপিত হইবে;(৮) section 25A এর পরিবর্তে নিম্নরূপ section 25A প্রতিস্থাপিত হইবে, যথা:-æ25A. Assessment on the basis of certificate issued by preshipment inspection agencies.- Notwithstanding anything contained in any other section of this Act, the Government may, by notification in the official Gazette, declare that the quality, quantity, price and customs classification of goods verified and certified in the prescribed manner by an approved preshimpment inspection agency will be accepted as the basis of assessment.Explanation.- For the purposes of this section, "price” shall mean the normal price determined in accordance with sub-sections (1) and (2) of section 25,”;(৯) section 30 এর পর নিম্নরূপ section 30A সন্নিবেশিত হইবে, যথা:-"30A. Value and effective rate of duty.- Notwithstanding anything contained in any other law for the time being in force or any decision of any court, for the purposes of section 30, the value and the rate of duty applicable to any goods shall respectively include the value as determined under section 25 and any amount of duty imposed under section 18, 18A or 18B and the amount of duty that may have become payable in consequence of the withdrawal of the whole or any part of the exemption or concession from duty whether before or after the conclusion of a contract or agreement for the sale of such goods or opening of a letter of credit in respect thereof.”;(১০) section 95 এর sub-section (2) এর দফা (b) এর পরিবর্তে নিম্নরূপ দফা (b) প্রতিস্থাপিত হইবে, যথা:-"(b) If the whole or any part of the goods produced by such operation or process are cleared from the warehouse for home consumption, duty and other taxes shall be charged on the quantity of such goods cleared for home-consumption and also on the warehoused goods wasted or turned into refuse in the course of the operation or processing carried on in relation to such goods cleared for home-consumption in a manner to be prescribed by rules:Provided that the value for assessment purposes under this clause shall, notwithstanding any other provisions of this Act, be determined by the Board, by notification in the official Gazette.”;(১১) section 98 এর পরিবর্তে নিম্নরূপ section 98 প্রতিস্থাপিত হইবে, যথা:-"98. Period for which goods may remain warehoused.- Any warehoused goods intended for use in any hundred percent export-oriented industry may remain in the warehouses for a period of two years from the date of warehousing and in case of any other goods, for a period of one year following the date of execution of the bond under section 86 in respect of them:Provided that-(i) in the case of any goods which are likely to deteriorate, the said period may be reduced by the Commissioner of Customs to such reasonable period as he deems fit in each case;(ii) in the case of any goods which are not likely to deteriorate the said period may, on sufficient cause being shown, be extended by the Commissioner of Customs by a period not exceeding six months and by the Board by such further period as it may deem fit;(iii) When the licence of any private warehouse is cancelled, the owner of any goods warehoused therein shall, within ten days of the date on which notice of such cancellation is given or within such extended period as the appropriate officer may allow, remove the goods from that warehouse to another warehouse or clear them for home-consumption or exportation.”;(১২) section 117 এর পর নিম্নরূপ section 117A সন্নিবেশিত হইবে, যথা:-"117A. Special bonded warehouse.- The Board may, by notification in the official Gazette, relax the requirements contained in section 117, in case of special bonded warehouse granted to hundred percent export-oriented industries.”;(১৩) section 193 এর পরিবর্তে নিম্নরূপ sections 193 এবং 193A প্রতিস্থাপিত হইবে, যথা:-"193. Appeals to Commissioner (Appeal).- (1) Any person aggrieved by any decision or order passed under this Act, not being a decision or order passed under section 82 or section 98, by an officer of customs lower in rank than a Commissioner of Customs, may appeal to the Commissioner (Appeal) within three months from the date of communication to him of such decision or order:Provided that the Commissioner (Appeal) may, if he is satisfied that the appellant was prevented by sufficient causes from presenting the appeal within the aforesaid period of three months, allow it to be presented within a further period of two months.(2) Every appeal under this section, shall be in such form and shall be verified in such manner as may be specified by rules made in this behalf.193A. Procedure in appeal.- (1) The Commissioner (Appeal) shall give an opportunity to the appellant to be heard if he so desires.(2) The Commissioner (Appeal) may, at the hearing of an appeal, allow the appellant to go into any ground of appeal not specified in the grounds of appeal, if the Commissioner (Appeal) is satisfied that the omission of that ground from the grounds of appeal was not wilful or unreasonable.(3) The Commissioner (Appeal) may, after making such further inquiry as may be necessary, pass such order as he thinks fit confirming, modifying or annulling the decision or order appealed against;Provided that an order enhancing any penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund shall not be passed unless the appellant has been given a reasonable opprotunity of showing cause against the proposed order:Provided further that where the Commissioner (Appeal) is of opinion that any duty has not been levied or has been short levied or erroneously refunded, no order requiring the appellant to pay any duty not levied, short levied or erroneously refunded shall be passed unless the appellant is given notice within the time-limit specified in section 168 to show cause against the proposed order.(4) The order of the Commissioner (Appeal) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.(5) On the disposal of the appeal, the Commissioner (Appeal) shall communicate the order passed by him to the appellant, the adjudicating authority and the Commissioner of Customs.”;(১৪) বিদ্যমান section æ193A” section æ193B” হিসাবে পুনর্সংখ্যায়িত হইবে এবং উক্ত section এর æor on an application made by any person” শব্দগুলি বিলুপ্ত হইবে এবং উক্ত section এর পর নিম্নরূপ section 193C সন্নিবেশিত হইবে, যথা:-"193C. Appeal by the Commissioner against the certificate issued by any preshipment inspection agency.- If the price or any other particular verified and certified by any preshipment inspection agency in accordance with the notification issued under section 25A appears unreasonable to the Commissioner he may, after giving order for the provisional assessment of the subject goods on the basis of the certified price, appeal to the Board within one month of the date of such order, and the Board may thereupon make such further inquiry as it considers necessary and after giving the Commissioner, the local representative of the concerned preshipment inspection agency and the importer an opportunity of being heard, if they so desire, pass such order as it thinks fit, including fixing the price of the subject goods for the purpose of final assessment.”;(১৫) section 194 এর æunder section 193” শব্দগুলি ও সংখ্যাটির পর æor section 196A” শব্দগুলি, সংখ্যাটি ও অক্ষরটি সন্নিবেশিত হইবে;(১৬) section 196 এর পরিবর্তে নিম্নরূপ sections 196, 196A, 196B, 196C, 196D, 196E, 196F, 196G, 196H, 196I এবং 196J প্রতিস্থাপিত হইবে, যথা:-"196. Appellate Tribunal.- (1) The Government shall constitute an Appellate Tribunal to be called the Customs, Excise and g~j¨ ms‡hvRb Ki Appellate Tribunal which shall consist of as many technical and judicial members as it thinks fit to exercise the powers and discharge the functions conferred on the Appellate Tribunal by this Act.(2) A technical member shall be a person who has held the post of Member of the Board or has held the post of Commissioner of Customs and Excise or any equivalent post for at least two years.(3) A judicial member shall be a person who has for at least ten years held a judicial office in the capacity of a District and Sessions Judge in the territory of Bangladesh or who has been a member of the Bangladesh Civil Service (Judicial) and has held a judicial post for at least three years having earned pay in the selection grade of the scale of pay, or who has been an advocate for at least ten years in a court, not lower than that of a Court of District and Sessions Judge.(4) The Government shall appoint one of the members of the Appellate Tribunal to be the President thereof.196A. Appeals to the Appellate Tribunal.- (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order:-(a) a decision or order passed by the Commissioner of Customs as an adjudicating authority, not being decision or order passed under section 82 or section 98; or(b) an order passed by the Commissioner (Appeal) under section 193 as it stood immediately before the appointed day or under section 193A.(2) The Commissioner of Customs may, if he is of the opinion that an order passed by the Commissioner (Appeal) under section 193 as it stood immediately before the appointed day or under section 193A is not legal or proper, direct the proper officer to appeal on his behalf to the Appellate Tribunal against such order.(3) Every appeal under this section shall be filed within three months from the date on which the order sought to be appealed against is communicated to the Commissioner of Customs or, as the case may be, the other party preferring the appeal.(4) On receipt of notice that an appeal has been preferred under this section, the party against whom the appeal has been preferred may, not-withstanding that he may not have appealed against such order or any part thereof, file, within forty-five days of the receipt of the notice, a memorandum of cross-objections verified in such manner as may be specified by rules made in this behalf against any part of the order appealed against and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (3).(5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period.(6) An appeal to the Appellate Tribunal shall be in such form and shall be verified in such manner as may be specified by rules made in this behalf and shall, in the case of an appeal made on or after the appointed day, irrespective of the date of demand or duty and interest or of levy of penalty in relation to which the appeal is made, be accompanied by a fee of,(a) where the amount of duty and interest demanded and penalty levied by any officer of Customs in the case to which the appeal relates is one lakh Taka or less, two hundred Taka;(b) where the amount of duty and interest demanded and penalty levied by any officer of Customs in the case to which the appeal relates is more than one lakh Taka, one thousand Taka:Provided that no such fee shall be payable in the case of an appeal referred to in sub-section (2) or a memorandum of cross-objections referred to in sub-section (4).196B. Orders of Appellate Tribunal.- (1) The Appellate Tribunal may, after giving the parties to the appeal, an opportunity of being heard, pass such orders thereon as it thinks fit, confirming, modifying or annulling the decision or order appealed against.(2) The Appellate Tribunal may, at any time within four years from the date of the order, with a view to rectifying any mistake apparent from the record, amend any order passed by it under sub-section (1) and shall make such amendments if the mistake is brought to its notice by the Commissioner of Customs or the other party to the appeal:Provided that an amendment which has the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the other party shall not be made under this sub-section, unless the Appellate Tribunal has given notice to him of its intention to do so and has allowed him a reasonable opportunity of being heard.(3) The Appellate Tribunal shall send a copy of every order passed under this section to the Commissioner of Customs and the other party to the appeal.(4) Save as otherwise provided in section 196D, orders passed by the Appellate Tribunal on appeal shall be final.196C. Procedure of Appellate Tribunal.- (1) The powers and functions of the Appellate Tribunal may be exercised and discharged by Benches constituted by the President from amongst the members thereof.(2) Subject to the provisions contained in sub-sections (3) and (4), a Bench shall consist of one technical member and one judicial member.(3) Every appeal against a decision or order relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment shall be heard by a special Bench constituted by the President for hearing such appeals and such Bench shall consist of not less than two members and shall include at least one technical member and one judicial member.(4) The President or any other member of the Appellate Tribunal authorised in this behalf by the President may, sitting singly, dispose of any case which has been allotted to the Bench of which he is a member where-(a) the value of the goods confiscated without option having been given to the owner of the goods to pay a fine in lieu of confiscation under section 181; or(b) in any disputed case, other than a case where the determination of any question having a relation to the rate of duty of customs or to the value of goods for purpose of assessment is in issue or is one of the points in issue, the difference in duty involved or the duty involved; or(c) the amount of fine or penalty involved;does not exceed one lakh Taka.(5) If the members of a Bench differ in opinion on any point, the point shall be decided according to the opinion of the majority, if there is a majority; but if the members are equally divided, they shall state the point or points on which they differ and make a reference to the President who shall either hear the point or points himself or refer the case for hearing on such point or points by one or more of the other members of the Appellate Tribunal and such point or points shall be decided according to the opinion of the majority of these members of the Appellate Tribunal who have heard the case, including those who first heard it.(6) Subject to the provisions of this Act, the Appellate Tribunal shall have power to regulate its own procedure and the procedure of the Benches thereof in all matters arising out of the exercise of its powers or of the discharge of its functions, including the places at which the Benches shall hold their sittings.(7) The Appellate Tribunal shall, for the purposes of discharging its functions, have the same powers as are vested in a court under the Code of Civil Procedure, 1908 (Act V of 1908), when trying a suit in respect of the following matters, namely-(a) discovery and inspection;(b) enforcing the attendance of any person and examining him on oath;(c) compelling the production of books of account and other documents; and(d) issuing commissions.(8) Any proceeding before the Appellate Tribunal shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228 and for the purpose of section 196 of the Penal Code (Act XLV of 1860) and the Appellate Tribunal shall be deemed to be a Civil Court for all the purposes of section 195 and Chapter XXVI of the Code of Criminal Procedure, 1898 (Act V of 1898).196D. Statement of case to High Court Division.- (1) The Commissioner of Customs or the other party may, within sixty days of the date upon which he is served with notice of an order under section 196B (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment), by application in such form as may be specified by rules made in this behalf, accompanied, where the application is made by the other party, by a fee of Taka two hundred require the Appellate Tribunal to refer to the High Court Division any question of law arising out of such order and, subject to the other provisions contained in this section, the Appellate Tribunal shall, within one hundred and twenty days of the receipt of such application, draw up a statement of the case and refer it to the High Court Division:Provided that the Appellate Tribunal may, if it is satisfied that the applicant was prevented by sufficient cause from presenting the application within the period herein before specified, allow it to be presented within a further period not exceeding thirty days.(2) On receipt of notice that an application has been made under sub-section (1), the person against whom such application has been made, may, notwithstanding that he may not have filed such an application, file, within forty-five days of the receipt of the notice, a memorandum of cross-objections verified in such manner as may be specified by rules made in this behalf against any part of the order in relation to which an application for reference has been made and such memorandum shall be disposed of by the Appellate Tribunal as if it were an application presented within the time specified in sub-section (1).(3) if, on an application made under sub-section (1), the Appellate Tribunal refuses to state the case on the ground that no question of law arises, the Commissioner of Customs, or, as the case may be, the other party may, within six months from the date on which he is served with notice of such refusal, apply to the High Court Division and the High Court Division may, if it is not satisfied with the correctness of the decision of the Appellate Tribunal, require the Appellate Tribunal, to state the case and refer it, and on receipt of any such requisition, the Appellate Tribunal shall state the case and refer it accordingly.(4) Where in the exercise of its powers under sub-section (3), the Appellate Tribunal refuses to state a case which it has been required by an applicant to state, the applicant may, within thirty days from the date on which he receives notice of such refusal, withdraw his application and, if he does so, the fee, if any, paid by his shall be refunded.196E. Power of High Court Division to require statement to be amended.-If the High Court Division is not satisfied that the statements in a case referred to it are sufficient to enable it to determine the questions raised thereby, the High Court Division may refer the case back to the Appellate Tribunal for the purpose of making such additions thereto or alterations therein as it may direct in that behalf.196F. Case before High Court Division to be heard by not less than two judges.- (1) Where any case has been referred 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.196G. Decision of High Court Division on the case stated.- (1) The High Court Division hearing any such case shall decide the questions of law raised therein, and shall deliver its judgement thereon containing the grounds on which such decision is founded and a copy of the judgement shall be sent under the seal of the High Court Division and the signature of the Registrar to the Appellate Tribunal which shall pass such orders as are necessary to dispose of the case in conformity with such judgement.(2) The costs of any reference to the High Court Division which shall not include the fee for making the reference shall be in the discretion of the High Court Division.196H. Sums due to be paid notwithstanding reference, etc.-Notwithstanding that a reference has been made to the High Court Division, sums due to the Government as a result of an order passed under sub-section (1) of section 196B shall be payable in accordance with the order so passed.196I. Exclusion of the time taken for copy.-In computing the period of limitation specified for an appeal or application under this Chapter, the day on which the notice of the order complained of was served, and if the party preferring the appeal or making the application was not furnished with a copy of the order when the notice of the order was served upon him, the time requisite for obtaining a copy of such order shall be excluded.196J. Transfer of certain pending proceedings and transitional provisions.- (1) Every appeal which is pending immediately before the appointed day before the Board under section 193 as it stood immediately before that day, and any matter arising out of or connected with such appeal and which is so pending shall stand transferred on that day to the Appellate Tribunal and Appellate Tribunal may proceed with such appeal or matter from the stage at which it was on that day:Provided that the appellant may demand that before proceeding further with that appeal or matter, he may be re-heard.(2) Every proceeding which is pending immediately before the appointed day before the Government under section 196 as it stood immediately before that day, and any matter arising out of or connected with such proceeding and which is so pending shall stand transferred on that day to the Appellate Tribunal and the Appellate Tribunal may proceed with such proceeding or matter from the stage at which it was on that day as if such proceeding or matter were an appeal filed before it:Provided that if any such proceeding or matter relates to an order where-(a) the value of the goods confiscated without option having been given to the owner of the goods to pay a fine in lieu of confiscation under section 181(1); or(b) in any disputed case, other than a case where the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment is in issue or is one of the points in issue, the difference in duty involved or the duty involved; or(c) the amount of fine or penalty determined by such order; does not exceed ten thousand Taka such proceeding or matter shall continue to be dealt with by the Government as if the said section 196 had not been substituted:Provided further that the applicant or the other party may make a demand to the Appellate Tribunal that before proceeding further with that proceeding or matter, he may be re-heard.(3) Every proceeding which is pending immediately before the appointed day before the Board under section 193A or before the Government under section 196B as they stood immediately before that day, and any matter arising out of or connected with such proceeding and which is so pending shall continue to be dealt with by the Board or the Government, as the case may be, as if the said sections had not been substituted.(4) Any person who immediately before the appointed day was authorised to appear in any appeal or proceeding transferred under sub-section (1) or sub-section (2) shall, notwithstanding anything contained in section 196K, have the right to appear before the Appellate Tribunal in relation to such appeal or proceeding.”;(১৭) বিদ্যমান section "196A” section "196K” হিসাবে পুনর্সংখ্যায়িত হইবে;(১৮) বিদ্যমান section "196B” section "196L” হিসাবে পুনর্সংখ্যায়িত হইবে এবং উক্ত section এর "or on an application made by any person” শব্দগুলি বিলুপ্ত হইবে এবং উক্ত section এরপর নিম্নরূপ sections 196M ও 196N সন্নিবেশিত হইবে, যথা:-"196M. Bar to the jurisdiction of the Courts.-No appeal shall lie to any civil court by any person, aggrieved by any decision or order, passed by an officer of customs before appealing to and getting decision or order thereon from the Commission (Appeal) or the Appellate Tribunal, as the case may be.196N. Definitions.- In this Chapter,-(a) "appointed day” means the 1st day of October, 1995;(b) "President” means the President of the Appellate Tribunal.”;(১৯) The First Schedule এর পরিবর্তে এই আইনের প্রথম তফসিলে বর্ণিত The First Schedule সরকার কর্তৃক, সরকারী গেজেটে প্রজ্ঞাপন দ্বারা এতদুদ্দেশ্যে নির্ধারিত তারিখে প্রতিস্থাপিত হইবে এবং উক্ত তারিখে উহা কার্যকর হইবে৷(২০) উপ-ধারা (১৩) হইতে (১৮) এর বিধানাবলী ১লা অক্টোবর, ১৯৯৫ তারিখে কার্যকর হইবে৷