৪৷ Customs Act, 1969 (IV of 1969) এর-(১) section 3 এর clause (g) এর পরিবর্তে নিম্নরূপ clause (g) প্রতিস্থাপিত হইবে, যথা:-"(g) a Director General, Customs (Valuation);”;(২) section 7 এ "Civil Armed Forces,” শব্দগুলি ও কমার পর "Coast Guard,” শব্দগুলি ও কমা সন্নিবেশিত হইবে;(৩) section 18D এর পর নিম্নরূপ নূতন section 18E সন্নিবেশিত হইবে, যথা:-18E. Imposition of safeguard duty.- (1) If the Government, after conducting such enquiry as it deems fit, is satisfied that any article is being imported into Bangladesh in such increased quantities and under such conditions that such importation may cause or threaten to cause serious injury to domestic industry, it may, by notification in the official Gazette, impose a safeguard duty on that article.Provided that the Government may, by notification in the official Gazette, exempt any goods from the whole or any part of safeguard duty leviable thereon, subject to such conditions, limitations or restrictions as it thinks fit to impose.(2) The Government may, pending the determination under sub-section (1) of the injury or threat thereof, impose a provisional safeguard duty on the basis of a preliminary determination in the prescribed manner that increased imports have caused or threatened to cause serious injury to a domestic industry.Provided that where, on final determination, the Government is of the opinion that increased imports have not caused or threatened to cause serious injury to a domestic industry, it shall refund the duty so collected:Provided further that the provisional safeguard duty shall not remain in force for more than two hundred days from the date on which it was imposed.(3) The duty chargeable under this section shall be in addition to any other duty imposed under this Act or under any other law for the time being in force.(4) The duty imposed under this section shall, unless revoked earlier, cease to have effect on the expiry of four years from the date of such imposition.Provided that if the Government is of the opinion that the domestic industry has taken measures to adjust to such injury or threat thereof and it is necessary that the safeguard duty should continue to be imposed, it may extend the period of such imposition:Provided further that in no case the safeguard duty shall continue to be imposed beyond a period of ten years from the date on which such duty was first imposed.(5) 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 articles liable for safeguard duty may be identified and for the manner in which the causes of serious injury or causes of threat of serious injury in relation to such articles may be determined and for the assessment and collection of such safeguard duty.(6) For the purposes of this section,-(a) "domestic industry” means the producers-(i) as a whole of the like article or a directly competitive article in Bangladesh; or(ii) whose collective output of the like article or a directly competitive article in Bangladesh constitutes a major share of the total production of the said article in Bangladesh;(b) "serious injury” means an injury causing, significant overall impairment in the position of a domestic industry;(c) "threat of serious injury” means a clear and imminent danger of serious injury.”;(৪) section 25 এর পরিবর্তে নিম্নরূপ section 25 প্রতিস্থাপিত হইবে, যাহা সরকার কর্তৃক সরকারী গেজেটে প্রজ্ঞাপন দ্বারা নির্ধারিত তারিখে কার্যকর হইবে, যথা:-"25. Value of imported and exported goods.-(1) The value of any imported or exported goods shall be deemed to be the price at which such or like goods are ordinarily sold, or offered for sale, for delivery at the time and place of importation or exportation, as the case may be, in the course of international trade, where the seller and the buyer have no interest in the business of each other and the price is the sole consideration for the sale or offer for sale.(2) Subject to the provisions of sub-section (1), the price referred to in that sub-section in respect of imported goods shall be determined in accordance with the rules made in this behalf.(3) Notwithstanding anything contained in this section, the Government may, by notification in the official Gazette, fix, for the purpose of levying customs duties, tariff values for any goods imported or exported as chargeable with customs duty ad valorem:Provided that any imported or exported goods, the declared value of which is higher than its tariff value fixed under this sub-section, shall be chargeable with customs duties on the basis of its declared value.(4) The rate of exchange for computation of the value of any imported goods shall be the average rate of exchange prevailing during the month preceding the month during which the bill of entry is delivered to the appropriate officer and as fixed by the Board or by such officer as the Board may authorise in this behalf prior to the beginning of the month:Provided that, if such goods have been warehoused under this Act, the rate of exchange for computation of the value of such goods shall be the average rate of exchange prevailing during the month preceding the month of actual removal of such goods from the warehouse for home-consumption, and, in the case of goods delivered out of a warehouse for removal under bond to be re-warehoused on which duty is paid in the event of their not being so re-warehoused, the average rate of exchange prevailing during the month preceding the month of the payment of duty and as fixed by the Board or by such officer as the Board may authorise in this behalf for that month.(5) For the purpose of this section and section 109-(a) "rate of exchange” means the rate of exchange determined by the Government for the conversion of Bangladesh currency into foreign currency or foreign currency into Bangladesh currency;(b) "foreign currency” and æBangladesh currency” have the meaning respectively assigned to them in the Foreign Exchange Regulation Act, 1947 (VII of 1947)”;(৫) section 30 এর পরিবর্তে নিম্নরূপ section 30 প্রতিস্থাপিত হইবে, যাহা সরকার কর্তৃক সরকারী গেজেটে প্রজ্ঞাপন দ্বারা নির্ধারিত তারিখে কার্যকর হইবে, যথা:-"30. Date for determination of rate of duty and tariff value of imported goods.- The rate of duty and tariff value, if any, applicable to any imported goods, shall be the rate of duty and tariff value in force,-(a) in the case of goods cleared for home consumption under section 79, on the date a bill of entry is presented under that section;(b) in the case of goods cleared from a warehouse for home consumption under section 104, on the date on which the goods are actually removed from the warehouse; and(c) in the case of any other goods, on the date of payment of duty :Provided that if a bill of entry is presented in anticipation of arrival of a conveyance by which the goods are imported, the relevant date for the purpose of this section shall be the date on which the manifest of the conveyance is delivered after its arrival.”;(৬) section 43 এর sub-section (3) এ æAssistant Commissioner of Customs” শব্দগুলির পরিবর্তে æSuperintendent of Customs or Principal Appraiser” শব্দগুলি প্রতিস্থাপিত হইবে;(৭) section 119A এ "Government” শব্দটির পরিবর্তে "Board” শব্দটি প্রতিস্থাপিত হইবে;(৮) section 157 এর sub-section (2) এ "the Commissioner of Customs” যে যে স্থানে উল্লিখিত, শব্দগুলির পরিবর্তে সকল স্থানে "an officer not below the rank of Assistant Commissioner of Customs” শব্দগুলি প্রতিস্থাপিত হইবে;(৯) section 179 এর TABLE এর item 1 এর বিপরীতে-(ক) কলাম (2) এ "Superintendent of Customs” শব্দগুলির পর "or Principal Appraiser” শব্দগুলি সন্নিবেশিত হইবে; এবং(খ) কলাম (3) এ-(অ) "5,00,000.00”, দুই স্থানে উল্লিখিত, সংখ্যার পরিবর্তে উভয় স্থানে "10,00,000.00” সংখ্যা প্রতিস্থাপিত হইবে;(আ) "4,00,000.00” সংখ্যার পরিবর্তে "6,00,000.00” সংখ্যা প্রতিস্থাপিত হইবে;(ই) "2,00,000.00” সংখ্যার পরিবর্তে "3,00,000.00” সংখ্যা প্রতিস্থাপিত হইবে;(ঈ) "1,00,000.00” সংখ্যার পরিবর্তে "1,50,000.00” সংখ্যা প্রতিস্থাপিত হইবে;(১০) section 193C এর পরিবর্তে নিম্্নরূপ section প্রতিস্থাপিত হইবে, যথা:-"193C. Review Committee.-(1) There shall be constituted a Review Committee for the purpose of reviewing valuation of imports under pre-shipment inspection scheme consisting of such number of members as the Government may determine.(2) Any person aggrieved by any decision of the Review Committee may prefer an appeal to the Appellate Tribunal constituted under section 196.(3) The Appellate Tribunal may, after making such enquiry as it considers necessary and after giving the Commissioner or his authorised representative, the local representative of the concerned pre-shipment inspection agency, and the importer an opportunity of being hear 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.(4) No fee shall be payable for an appeal under this section.”;(১১) section 196 এর sub-section (2) এ "has held”, দুই স্থানে উল্লিখিত, শব্দগুলির পরিবর্তে উভয় স্থানে "has held or is holding” শব্দগুলি প্রতিস্থাপিত হইবে;(১২) section 202 এর পর নিম্নরূপ নূতন section 202A সন্নিবেশিত হইবে, যথা:-"202A. Power to write off sums due to Government.-When under this Act or the rules made thereunder a duty or any other money is payable to the Government by any person or a penalty is adjudged against any person and such duty, penalty or other sum has not been paid within the time it was required to be paid and the sum could not be recovered nor is recoverable from such person in the manner provided in section 202 due to bankruptcy or untraceability of such person or for any other reason, the Government may write-off such duty, penalty or other sum, wholly or partially as it deems fit in the manner prescribed by rules.” |