The Finance Act, 1980

( ACT NO. XXIII OF 1980 )

[ 30th June, 1980 ]

Amendment of Act IV of 1969

11. The following amendments shall be made in the Customs Act, 1969 (IV of 1969), namely:-

(1) throughout the Act, unless otherwise provided-

(a) for the word “Pakistan” the word “Bangladesh” shall be substituted;-

(b) for the words “Central Government”, “Provincial Government” or “Central or Provincial Government” the word “Government” shall be substituted;

(d) for the words “Pakistan Penal Code” the words “Penal Code” shall be substituted; and

(e) for the words “High Court” the words “High Court Division” shall be substituted;

(2) in section 2, for clause (e) the following shall be substituted, namely:-

“(e) “Board” means the National Board of Revenue constituted under the National Board of Revenue Order, 1972 (P.O. No. 76 of 1972);”;

(3) for section 3 the following shall be substituted, namely:-

“3. Appointment of officers of Customs.- For the purposes of the Act, the Board may, by notification in the official Gazette, appoint, in relation to any area specified in the notification, any person to be-

(a) a Collector of Customs;

(b) a Collector of Customs (Appeal);

(d) a Joint Collector of Customs;

(e) a Deputy Collector of Customs;

(f) an Assistant Collector of Customs; or

(g) an Officer of Customs with any other designation”.

(4) for section 5 the following shall be substituted, namely:-

“5. Delegation of Powers.- The Board may, by notification in the official Gazette, and subject to such limitations or conditions, if any, as may be specified therein, empower by name or designation-

(a) any Additional Collector of Customs to exercise any of the powers of a Collector of Customs;

(b) any Joint Collector of Customs to exercise any of the powers of an Additional Collector of Customs or a Collector of Customs;

(c) any Deputy Collector of Customs to exercise any of the powers of a Joint Collector of Customs or an Additional Collector of Customs;

(d) any Assistant Collector of Customs to exercise any of the power of a Deputy Collector of Customs;

(e) any other officer of Customs to exercise any of the powers of an Assistant Collector of Customs.”;

(5) in section 7, the word “Central” shall be omitted;

(6) for section 18 the following shall be substituted, namely:-

“18. Goods dutiable.- (1) Except as hereinafter provided, customs duties shall be levied at such rates as are prescribed in the First Schedule and the Second Schedule or under any other law for the time being in force on

(a) goods imported into, or exported from, Bangladesh;

(b) goods brought from any foreign country to any customs-station, and without payment of duty there, transhipped or transported for, or thence carried to, and imported at, any other customs station; and

(2) The Government may, by notification in the official Gazette, levy, subject to such conditions, limitations or restrictions as it may deem fit to impose, a regulatory duty on all or any of the goods specified in the First Schedule at a rate not exceeding fifty per cent of the rate, if any, specified therein read with any notification issued under sub section (1) of section 2 or sub section (1) of section 3 of the Protective Duties Act, 1950 (LXI of 1950), or at a rate not exceeding hundred per cent of the value of such goods, as determined under section 25 and may, by a like notification, levy a regulatory duty on all or any of the goods exported from Bangladesh,-

(i) in the case of goods enumerated in the Second Schedule at a rate not exceeding thirty per cent of the rate specified in the Second Schedule or of the amount which would represent the value of such goods as determined under section 25; and

(ii) in the case of goods not enumerated in the Second Schedule, at a rate not exceeding thirty per cent of the amount which represents the value of such goods as determined under section 25.

(3) The regulatory duty levied under sub section (2) shall be in addition to any duty imposed under sub section (1) or under any other law for the time being in force.

(4) Any notification issued under sub section (2) shall, if not earlier rescinded, stand rescinded on the expiry of the financial year in which it was issued.”;

(7) in section 22, in the proviso, in clause (a), the words “Central Government or any excise duty levied by the Provincial" shall be omitted;

(8) in section 28, for the words, comma and figures “the Tariff Act, 1934 (XXXII of 1934)” the words “this Act” shall be substituted;

(9) for section 82 the following shall be substituted, namely:-

“82. Procedure in case of goods not declared or warehoused or transhipped after unloading within a specified period.- If any goods are not entered and declared for home consumption or warehoused or transhipped within forty five days of the date of unloading thereof at a customs-port or a land customs station, or within thirty days of the date of unloading thereof at a customs airport or within such extended period as the appropriate officer may allow, such goods may, after due notice given to the owner, if his address could be ascertained, or published in the newspaper, if his address could not be ascertained, be sold under the orders of the appropriate officer:

Provided that-

(a) animals and perishable and hazardous goods may, with the permission of the appropriate officer, be sold at any time;

(b) arms, ammunition or military stores may be sold or otherwise disposed of at such time and place and in such manner as the Board may, with the approval of the Government, direct:

Provided further that nothing in this section shall authorise removal for home consumption of any dutiable goods without payment of customs duties thereon.”;

(10) In section 98,-

(a) for the words “three years” wherever occurring the words “two years” shall be substituted,

(b) in the proviso, in clause (ii), for the words “one year and by the Board by such further period as it may deem fit” the words “six months” shall be substituted;

(11) in section 172, in sub section (1), for clause (a) the following shall be substituted, namely:-

“(a) any newspaper or book as defined in the Printing Presses and Publications (Declaration and Registration) Act, 1973 (XXIII of 1973), or”;

(12) In section 177, for sub section (2) the following shall be substituted namely:-

“(2) In any area to which this section for the time being applies, no, person shall have in his possession or control any such goods or class of goods in excess of such quantity or value as may from time to time be notified by the Government in the official Gazette, except under a permit granted by the Government in respect of the particular goods or class of goods, or by an officer authorised by the Government.”;

(13) for section 179 the following shall be substituted, namely:-

“179. Power of adjudication.- In cases involving confiscation of goods or imposition of penalty under this Act, the jurisdiction and powers of the officers of customs shall be as shown in the Table below:-


	TABLE
Type of cases	Designation of officers	Jurisdiction and powers
I. Adjudication of cases involving confiscation of goods or imposition of penalty or both		Value of goods exceeding Taka 2,50,000.00
	Additional Collector of Customs	Value of goods not exceeding Taka 2,50,000.00
	Joint Collector of Customs	Value of goods not exceeding Taka 2,00,000.00
	Deputy Collector of Customs	Value of goods not exceeding Taka 50,000.00
	Assistant Collector of Customs	Value of goods not exceeding Taka 20,000.00
	Superintendent of Customs	Value of goods not exceeding Taka 5,000.00
II. Adjudication of cases relating to manifest clearance in custom house and customs-station involving only imposition of penalty under item 24 of the Table under sub-section (1) of section 156.		Value of goods without limit:

Provided that the Board may, by notification in the official gazette, reduce or extend the jurisdiction and powers of any particular officer or class of officers”;

(14) in section 184, for the words “five hundred rupees” the words “Taka five thousand” shall be substituted;

(15) in section 185,-

(a) for the words “two years” the words “three years” shall be substituted;and

(b) for the words “one thousand rupees” the words “Taka five thousand” shall be substituted;

(16) in section 193, for the words “Deputy Collector” the words “Joint Collector” shall be substituted;

(17) in section 219,-

(a) in sub‑sections, (2) and (3), for the words “First Schedule” the words “Third Schedule” shall be substituted;

(b) in sub‑section (4), for the words “National Assembly” the word “Parliament” shall be substituted;

(18) in section 220, for the words “Second Schedule” the words “Fourth Schedule” shall be substituted;

(19) The First Schedule and the Second Schedule shall be numbered as the Third Schedule and the Fourth Schedule, respectively, and before the Third Schedule as so renumbered, the First Schedule and the Second Schedule as set out in the Fifth Schedule to the Finance Act, 1980, shall be the First Schedule and the Second Schedule to that Act;

(20) in the Fourth Schedule renumbered as aforesaid, against serial No. 4, in column I,-

(a) in column 3, for the words and figures “Sections 5 and 6” the words, “The whole” shall be substituted;and

(b) in column 4, the entries shall be omitted.

Ministry of Law, Justice and Parliamentary Affairs