প্রিন্ট

14/07/2024
Laws of Bangladesh

অর্থ আইন, ১৯৯৩

( ১৯৯৩ সনের ১৮ নং আইন )

Act IV of 1969 এর সংশোধন
৫৷ Customs Act, 1969 (IV of 1969) এর- (১) section 13 এর sub-section (1) এরপর নিম্নরূপ নূতন sub-section (1A) সন্নিবেশিত হইবে, যথা:- “(1A) The Collector of Customs shall, at the time of granting a licence under sub-section (1), charge such fees from the applicant as the Board may determine in this behalf from time to time.”
 
 
(2) section 18 এর-
 
 
(ক) sub-section (1) এর “and the Second Schedule” শব্দগুলি বিলুপ্ত হইবে;
 
 
(খ) sub-section (2) এর পরিবর্তে নিম্নরূপ sub-section (2) প্রতিস্থাপিত হইবে, যথা:-
 
 
“(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 percent 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”;
 
 
(গ) sub-section (4) এর নিম্নরূপ নতুন sub-sections (5) ও (6) সংযোজিত হইবে, যথা:-
 
 
“(5) Where any country or region pays, or bestows, directly or indirectly, any bounty or subsidy upon the manufacture or production therein or the exportation therefrom of any article, then, upon the importation of any such article 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 rules made under this Act, impose,-
 
 
(a) if the article is not otherwise chargeable with duty under the provisions of this Act, a duty; or
 
 
(b) if the article is otherwise so chargeable, an additional duty, not exceeding the amount of such bounty or subsidy.
 
 
(6) Where any country or region introduces into the commerce of Bangladesh any product at less than the normal value, as determined under section 25, of that product or its identical product, 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 rules made under this Act, impose,-
 
 
(a) if the article is not otherwise chargeable with duty under the provisions of this Act, a duty; or
 
 
(b) if the article is otherwise so chargeable, an additional duty, not exceeding the margin between the normal value and the value for export into Bangladesh.”
 
 
(৩) Section 25 এর sub-section (7) এর শেষ প্রান্তস্থিত ফুলষ্টপের পরিবর্তে কোলন প্রতিস্থাপিত হইবে এবং তত্পর নিম্নরূপ proviso সংযোজিত হইবে, যথা:-
 
 
“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”;
 
 
(৪) section 98 এর proviso item (ii) তে “six months” শব্দগুলির পর “and by the Board by such further period as it may deem fit” শব্দগুলি সন্নিবেশিত হইবে;
 
 
(৫) Section 156 এর অধীন Table এর কলাম 1 এর item 2 এর বিপরীতে কলাম 2 এর এন্ট্রির পরিবর্তে নিম্নরূপ এন্ট্রি প্রতিস্থাপিত হইবে, যথা:-
 
 
“such goods shall be liable to confiscation and any person concerned in the offence shall be liable to a penalty not exceeding ten times the value of the goods; and upon conviction by a Magistrate he shall further be liable to imprisonment for a term not exceeding six years and to fine not exceeding ten times the value of such goods”;
 
 
(৬) section 204 এ “ten” শব্দটির পরিবর্তে “twenty” শব্দটি প্রতিস্থাপিত হইবে;
 
 
(৭) section 205 এ “five” শব্দটির পরিবর্তে “ten” শব্দটি প্রতিস্থাপিত হইবে;
 
 
(৮) The First Schedule এবং The Second Schedule এর পরিবর্তে এই আইনের দ্বিতীয় তফসিলে বর্ণিত The First Schedule প্রতিস্থাপিত হইবে৷

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