Act IV of 1969 এ নূতন CHAPTER XVIIIA এবং section 192A,
192B, 192C, 192D, 192E, 192F, 192G, 192H, 192I, 192J ও 192K এর সন্নিবেশ
৭। Customs Act এর section 192 এর পর নিম্নরূপ নূতন CHAPTER XVIIIA এবং উহার অধীন section 192A, 192B, 192C, 192D, 192E, 192F, 192G, 192H, 192I, 192J ও 192K সন্নিবেশিত হইবে, যথা :-
"CHAPTER XVIII A
ALTERNATIVE DISPUTE RESOLUTION
192 A. Alternative Dispute Resolution.-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 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.
192B. Commencement of ADR process.-The ADR process as mentioned in this chapter shall come into force on such date and in such Custom house or Customs-station or Commissionerate as the Board may determine by notification in the official Gazette.
192C. Definition and Scope of Disputes for ADR.-(1) For the purposes of this chapter, "dispute" means any case or proceeding pending before any customs authority or any court Supreme Court of Bangladesh in respect of the levy, assessment, collection or refund of duty and taxes or, for imposition of fine or penalty, and also includes an assessment objected to in writing to the concerned commissioner by the concerned importer in relation to the determination of customs valuation of that assessment.
(2) The following disputes may be dealt with ADR,-
(a) Subject to the provisions of sub-section (1), (2), (4),(5) and (6) of section 25 of customs valuation related disputes, falling under the re-shipment inspection system or otherwise, arising out of customs assessment and disputes pending with any customs or appellate authority or before any court including the Supreme Court of Bangladesh shall fall under this category;
(b) Any other disputes, arising out of submission of Bill of Entry or Bill of Export in case of import or export, as the case may be, or issuance of Demand Notice or show cause Notice in relation to any Bill of Entry or Bill of Export by the concerned customs authorities and pending with any customs or Appellate authority or court including the Supreme Court of Bangladesh falling under this Act, excluding the following-
(i) fraud or criminal cases and disputes;
(ii) disputes involving seizure and confiscation of prohibited, restricted, smuggled goods;
(iii) disputes involving allegations of money laundering;
(iv) disputes on customs classification issues;
(v) disputes on alleged evasion of duties and taxes through the resort to misdeclaration of H.S.Code, name and quantity of goods, fraud of documents, violation of import and export policy or violations of customs bonded warehouse related licensing and/or bond related conditions; and
(c) penalty related pending disputes of pre-shipment inspection agency.
192D. Appointment of Facilitator and duties of the parties concerned. - (1) For the purpose of resolving a dispute in an alternative way the Board may appoint or select Facilitator as may be prescribed by rules.
(2) For the purpose of ADR the selection or appointment, duties and responsibilities of the Facilitator shall be provided in the rules.
(3) The duties and responsibilities of the applicant-importer or exporter for ADR shall be provided in the rules.
(4) Selection of officer for representing customs authorities in the ADR negotiation and his duties and responsibilities shall be provided in the rules.
192E. Application for ADR.- For ADR of a dispute, referred to in section 192C, the concerned importer, or exporter, as the case may be, may apply to the following authorities:
(a) for a dispute which was created and not already been adjudicated or settled before the commencement of the ADR process, the application
is to be submitted in such form and manner as may be prescribed in the rules, to the concerned Commissioner of Customs or adjudicating officer or Appellate authorities, as the case may be;
(b) for a dispute which arises after the commencement of the ADR process, the application is to be made before seeking or trying for settlement of the said
dispute under sections 179, 193 or 196 as the case may be, of this Act, to the concerned Commissioner of Customs or adjudicating officer, as the case may
be, in the manner prescribed in the rules, within ten working days from the date of issue of the concerned show cause notice or assessment order,
or demand notice, as the case may be; and
(c) for an application on a matter suitable for ADR which is pending before the Supreme Court of Bangladesh, the concerned petitioner, if he so desires, may apply to the concerned Commissioner of Customs for ADR, after obtaining permission from the said court, and upon granting of such permission by the court the matter shall remain stayed during the period of ADR process:
Provided that, if the court disposes any such writ petition with directions to any of the above authorities to settle the matter through ADR, then the authority shall settle the case accordingly, if not otherwise barred by law.
192F. Processing and Disposal of Applications for ADR.- Applications received from the aggrieved importer or exporter for ADR within this chapter, is to be processed and disposed of, according to the rules.
192G. Duration of Negotiation and Resolution.-(1) If the application submitted for ADR, whether pending or new dispute relates to the same Customs House or Station, all formalities mentioned in this chapter including the negotiation and agreement or disagreement or resolution, as the case may be, of the ispute, is to be completed in a period of maximum thirty working days from the date of submission of the application.
(2) For a pending dispute for which application is submitted to the Commissioner Appeal or Customs and মূল্য সংযোজন কর Appellate Tribunal or any Court, the duration for the above purposes mentioned in sub-section (1) shall be sixty working days from the date of submission of the application.
192H. Decision of the ADR.-(1) A dispute may be resolved by an agreement, and may be concluded either wholly or in part where both the parties to the dispute accept the points for determination of the facts or laws applicable to the facts in the dispute, and agree on a settlement.
(2) Where an agreement is concluded, either wholly or in part, between the applicant importer or exporter and the Commissioner of Customs's epresentative, the facilitator shall record, in writing, the details of the agreement in the manner as may be prescribed by rules and shall communicate the same to the applicant, the concerned commissioner and the Board, within seven working days of the conclusion of the thirty or sixty days period, as the case may be.
(3) The recording of every such agreement shall provide for the terms of the agreement including any duty and tax payable or subject to refund, and such other matters as the facilitator may think fit to make the agreement effective.
(4) The agreement shall be signed by the applicant-importer or exporter, Commissioners’ representative and the facilitator.
(5) The agreement shall be void if it is subsequently found that it has been concluded by fraud or misrepresentation of facts.
(6) Where no agreement, whether wholly or in part, is reached, the facilitator shall communicate about such unsuccessful dispute resolution in writing to the applicant, the concerned commissioner and the Board within such period and in such manner as may be prescribed by rules.
(7) Upon an agreement being reached and communicated as provided herein, the usual process of recovery of dues, if any, payable to the Government or refund of money to the importer or exporter or any other necessary action shall proceed in accordance with the applicable provisions of the applicable laws.
192I. Effects of Agreement or Resolution.-(1) Notwithstanding anything contained in any other provisions of this Act where an agreement is concluded for ADR under this chapter, it shall be binding for both the parties and cannot be challenged in any appellate forum or court either by the applicant or by the customs authorities.
(2) Every order of agreement, passed under this chapter shall be conclusive as to the matters stated therein and no matter covered by such order shall, save as otherwise provided in this chapter, be reopened in any proceeding under this Act or under any other law for the time being in force.
(3) If the dues, payable as per agreement is not paid and if the same including any penalty or interest for default in making payment of such sum, is not paid within the agreed or committed period, such sum may be recovered as sums due to the government in accordance with the provisions under section 202 of this Act.
192J. Limitation for Appeal where Agreement is not concluded.- (1) Notwithstanding anything contained in any other provisions of this Act, where an agreement is not concluded fully or in part, the aggrieved importer or exporter may, after completion of adjudication process, if pending, prefer an appeal to the respective appellate authorities on the unresolved issue.
(2) Where a dispute under appeal, an application for ADR is made but agreement could not have been concluded within the period mentioned in section 192G or negotiation ended in disagreement, the ADR process shall automatically stand terminated and the original appeal shall be deemed to have been revived before the concerned appellate authority including any court from the day immediately after the date the ADR process stands terminated and provisions contained in respective sections of the respective law shall, so far as may be, apply accordingly.
(3) In computing the period of limitations for filing appeal, the time elapsed between the filing of the application and the communication of the decision or order of the ADR by the facilitators to all the parties shall be excluded.
192K. Bar on suit or prosecution.-No civil or criminal action shall lie against any person involved with the ADR process under this chapter before any court, tribunal or authority for any action taken or agreement reached in good faith. "।
