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CHAPTER XIX

APPEALS AND REVISION



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[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.]


2
[
3
[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 conforming, 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 grater value or reducing the amount of
refund shall not be passed unless the appellant has been given a reasonable
opportunity of showing cause against the proposed order:


1
Section 193 was substituted by Act 12 0f 1995, s. 5 (13), w.e.f. 1st October 1995.
2
Section 193A was inserted after section 193 by ordinance No. XXI of 1978, s. 11, w.e.f. 1st July 1978.
3
Section 193A was renumberd as "193B" by Act 12 of 1995, s. 5(14), w.e.f. 1st Oct, 1995 and section "193A" was
subs. by Act 12 of 1995, s. 5(13), w.e.f. 1st Oct, 1995.

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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.]


1
[193B]. Power of the Board to rectify any mistake, error, etc.- The
Board may on its own motion or on an application made by any person within
one year of the passing of an order, rectify any mistake or error which is apparent
from the record in any order passed by it under any provision of this Act or the
rules made thereunder:

Provided that no such rectification which has the effect of enhancing any
penalty or fine or requiring the payment of a greater amount of duty shall be
made unless the person affected by such rectification has been given an
opportunity of being heard in person or through a counsel or other person duly
authorized by him.]


2
[
3
[193C, Review Committee.
4
[(1) There shall be a Review
Committee consisting of such number of members as the Board may
determine for the purposes of reviewing any matter related to the Clean Report
of Findings (CRF) issued by the pre-shipment inspection agencies appointed
by the Government under section 25A.]

(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

1
Section 193A was renumbered as 193B by Act 12 of 1995, s. 5 (14), w.e.f. 1st October 1995.
2
Section 193C was subs. by Act 18 of 1996, w.e.f. form 1st July, 1996.
3
Section 193C was subs. by Act 15 of 1997, w.e.f. form 1st July, 1997.
4
Sub-section (1) was subs. by Act of 2001, s 42, w.e.f. 1st July, 2001.

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representative, the local representative of the concerned pre-shipment
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.

(4) No fee shall be payable for an appeal under this section.]

194. Deposit, pending appeal, of duty demanded or penalty levied.-
(1) Any person desirous of appealing under section 193
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[or section 196A]
against any decision or order relating to any duty demanded in respect of goods
which have ceased to be under the control of customs authorities or to any
penalty levied under this Act shall, at the time of filing his appeal or if he is so
permitted by the appellate authority at any later stage before the consideration of
the appeal, deposit with the appropriate officer
1
[fifty per cent of the duty
demanded or fifty per cent of the penalty imposed, or both, as the case may be]:

Provided that such person may, instead of depositing
2
[the amount of the
penalty as aforesaid] deposit only fifty per cent thereof and furnish a guarantee
from a scheduled bank for the due payment of the balance:

Provided further that where, in any particular case, the appellate authority
is of the opinion that the deposit of duty demanded or
3
[penalty imposed] will
cause undue hardship to the appellant, it may dispense with such deposit, either
unconditionally or subject to such conditions as it may deem fit to impose.

(2) If, upon an appeal it is decided that the whole or any portion of the
aforesaid duty or penalty was not leviable, the appropriate officer shall return to
the appellant such amount or portion as the case may be.

195. Power of the Board to call for and examine records, etc.- (1) The
Board may of its own motion call for and examine the records of any
proceedings under this Act for the purpose of satisfying itself as to the legality or
propriety of any decision or order passed therein by an officer subordinate to it
and may pass such orders as it thinks fit:

Provided that no order confiscating goods of greater value, or enhancing
any fine in lieu of confiscation, or imposing or enhancing any penalty, or

5
This words or section 196A were inserted by Act 12 of 1995, s. 5 (15), w.e.f. 1st October 1995.
1
These words were subs. By Act 16 of 2004, w.e.f. 10
th
June 2004.
2
These words were subs. By Act 16 of 2004, w.e.f. 10
th
June 2004.
3
These words were subs. By Act 16 of 2004, w.e.f. 10
th
June 2004.

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requiring payment of any duty not levied or short-levied shall be passed unless
the person affected thereby has been given any opportunity of showing cause
against it and of being heard in person or through a counsel or other person duly
authorised by him.

(2) No record of any proceedings relating to any decision or order passed
by an officer of customs shall be called for and examined under sub-section(1)
after the expiry of two years from the date of such decision or order.


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[196. Appellate Tribunal.- (1) The Government shall constitute an
Appellate Tribunal to be called the Customs, Excise and 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
2
[or is holding]
the post of Member of the Board or has held
2
[or is holding] the post of
Commissioner of Customs and Excise or any equivalent post for
4
[at least one
year].

(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 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.


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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

1
Section 196 was substituted by Act 12 of 1995, s. 5 (16), w.e.f. 1st October 1995.
2
The words were inserted after "has held" by Act 15 of 1997, s , w.e.f. 1st July, 1997.
4
These words were subs. by Act No. 33 of 2010, s. (13), w.e.f 1
st
July, 2010
1
Section 196A was inserted by Act 12 of 1995, s. 5 (16), w.e.f. 1st October 1995..

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(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 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 on
this behalf against any party of the order appeals 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, [three hundred taka;


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(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 two taka];

(7) The Appellate Tribunal shall dispose of the appeal within two
years from the date of its receipt.

(8) If the appeal is not disposed of within the time specified in sub-
section (7), the appeal shall be deemed to have been allowed by the Appellate
Tribunal.


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).


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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
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[or may refer the case back to the authority which passed such decision or
order with such directions as the Appellate Tribunal may think fit, for a fresh
adjudication or decision, as the case may be, after taking additional evidence, if
necessary]

(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 orders passed
under this section to the Commissioner of Customs and the other party to the
appeal.


1
Section 196B was inserted by Act 12 of 1995, s. 5 (16), w.e.f. 1st October 1995.
5
These words were substitute by act 22 of 2006, section 4, w.e.f .

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(4) Save as otherwise provided in section 196D, order passed by the
Appellate Tribunal on appeal shall be final.


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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-section (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 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.


2
Section 196C was inserted by ibid.

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(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 section 193 and 228 and for the
purposes 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).


1
[
2
[196D. Appeal to the High Court Division.- The Commissioner of
Customs or the other party may, within
3
[ninety] days of the date upon which
he is served with notice of an order under section 196B, by an application,
prefer an appeal to the High Court Division against such order.]

4
[** ** ** ** ]

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[196F. Case before High Court Division to be heard by not less than
two judges.- (1)
6
[Where an appeal has been preferred 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.

1
Section 196D was inserted by Act 12 of 1995, s. 5 (16), w.e.f. 1st October 1995.
2
This section was substitute by Act 2000, s. 39,
3
This words were substitute by Act of 2001, s. 43, w.e.f 1
st
July, 2001.
4
Section "196E" omitted by Act 15 2000, s.40, w.e.f. 1
st
July, 2000.
5
Section 196F was inserted by ibid.
6
These words were substitute by Act 15 2000, s.41, w.e.f

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(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.


1
[
2
[196G. Decision of the High Court Division on the appeal.- (1)
Where an appeal is preferred under section 196D, the High Court Division
shall decide the points raised therein and such other points incidental thereto
as are deemed necessary and shall deliver its judgement thereon,

(2) The High Court Division, in its judgement, may award any costs
upon any party to the appeal.

(3) A copy of the judgement delivered under sub-section (1) shall,
under the seal and signature of an officer of that Division, be sent to the
Appellate Tribunal.]


3
[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.]


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[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.]


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[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 the

1
This section was substitute by Act No. 15 of 2000, s. 42, w.e.f.
2
Section 196G was inserted by ibid.
3
Section 196H was inserted by Act 12 of 1995, s. 5 (16), w.e.f. 1st October 1995.
4
Section 196I was inserted by ibid.
5
Section 196J was inserted by ibid.

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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.

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(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.]


1
[
2
[196K]. Appearance by the authorised representative.-
Notwithstanding anything contained in this Act, any person, who is entitled or
required to attend before any officer of customs, an appellate authority, the Board
or the Government in any proceedings under this Act or any, rules made
thereunder, otherwise than when required under law to attend personally, may
attend in such proceedings by a person authorised by him in writing in this
behalf, being a relative of, or a person regularly employed by, the aggrieved
person, or an advocate who is entitled to plead in any Court of Law, or a
Customs Consultant as defined and licensed under rules prescribed in this behalf,
and not being disqualified under sub-section (2).

(2) No person who has been dismissed from Government service shall be
qualified to represent a person under sub-section (1); and if any advocate or
Customs Consultant is found guilty of misconduct in connection with any
customs proceedings by the authority empowered to take disciplinary action
against members of the profession to which he belongs, or if any other person is
found guilty of such misconduct by the
3
[Commissioner of Customs], the
3
[Commissioner of Customs] may direct that he shall be thence forward
disqualified to represent a person under sub-section (1) :

Provided that-

(a) no such direction shall be issued in respect of any person unless
he is given a reasonable opportunity of being heard;

(b) any person against whom such direction is issued may, within
one month from the date of receipt of the direction, appeal to the
Board to have the direction cancelled; and

(c) no such direction shall take effect until one month from the date
of receipt thereof by the person concerned or, when an appeal is
preferred; until the disposal of the appeal.]

1
This new section 196A was added by Ordinance No. XXIII of 1977, s. 14(6), after section 196, w.e.f. 1st July, 1977.
2
Section 196A was renumbered as 196K by Act 12 of 1995, s. 5 (17), w.e.f. 1st October 1995.
3
The words Collector of Customs were subs. by ibid.

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1
[
2
[196L]. Power of the Government to call for and examine records.-
The Government may, on its own motion
3
[* *], within one year of the passing
of an order under this Act or the rules made thereunder, call for and examine the
records of the proceedings relating to such order for the purpose of satisfying
itself as to the legality or property of the order and may pass such orders as it
thinks fit, rectifying any mistake or error which becomes apparent from such
examination:

Provided that no such order which has the effect of confiscating goods of
greater value or, enhancing any fine in lieu of confiscation or enhancing any
penalty or requiring the payment of a greater amount of duty shall be made
unless the person affected by such order has been given an opportunity of being
heard in person or through a counsel or other person duly authorised by him.]


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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 Commissioner (Appeal) or the Appellate Tribunal, as the case may be.


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196N. Definitions.- In this Chapter,-

(a) appointed day means the 1st day of October, 1995;
(b) President means the President of the Appellate Tribunal.
_____________


1
Section 196B was inserted after section 196A by Ordinance No. XXI of 1978, s. 11, w.e.f. 1st July, 1978. and was
subs. by Act XXVII of 1987, s. 5(5), w.e.f. 1st July, 1987.
2
Section 196B [inserted by Act 27 0f 1987 s. 5 (5)] was renumbered as 196L by Act 12 of 1995, s. 5 (18), w.e.f. 1st
October 1995.
3
This words or on an application made by any person were deleted by ibid.
4
Section 196M was inserted by ibid., s. 5 (18).
5
Section 196N was inserted by ibid.