| Supreme Court of Bangladesh High Court Division |
Page : | |
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Justice S. M. Maniruzzaman and Justice Dihider Masum Kabir |
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| Date :
15/07/2026 [Main Building Court No. 25] |
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একত্রে ডিভিশন বেঞ্চে বসিবেন এবং শুনানীর জন্য ভ্যাট, কাস্টমস ও ইনকামট্যাক্স সংক্রান্ত রীট মোশন ও তৎসংক্রান্ত শুনানী; মূল্য সংযোজন কর ও সম্পূরক শুল্ক আইন, ২০১২ এর ১২৪ ধারা মোতাবেক রিভিশন/আপীল সহ মূল্য সংযোজন কর আইন, ১৯৯১-এর ধারা ৪২(১) (গ) ক্ষমতাবলে এ্যাপিলেট ট্রাইব্যুনাল কর্তৃক প্রদত্ত সিদ্ধান্ত বা আদেশের বিরুদ্ধে আপীল; আয়কর রেফারেন্স মোকদ্দমা, আয়কর সংক্রান্ত রীট রেফাসেন্স; কাস্টমস এ্যাক্ট, ১৯৬৯-এর ধারা ১৯৬ডি ও কাস্টমস এ্যাক্ট, ২০২৩ এর ধারা ২২৬ অনুযায়ী আপীল শুনানী; ২০০৯ ইং সনের ট্রেডমার্ক আইনের অধীনে আপীল; ১৯১১ ইং সনের পেটেন্ট ও ডিজাইন আইনের ৫১ (ক) এবং ২৬ (খ), (গ), (ঘ) ও (ঙ) ধারামতে আবেদনপত্র ও আপীল; ২০২৩ ইং সনের বাংলাদেশ শিল্প নকশা আইন অনুযায়ী আপীল ও তৎসংক্রান্ত আবেদনপত্র; যে সব বিষয় এই বেঞ্চে স্থানান্তরিত হইবে এবং উপরোল্লিখিত বিষয়াদি সংক্রান্ত রুল, আবেদনপত্র গ্রহণ ও শুনানী করিবেন।
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| As to be mentioned | |||
| 1 |
Customs Appeal 176/2013 |
BSI Inspectorate Ltd. vs President, Customs Excise and VAT Appellate Tribunal |
|
| 2 |
Customs Appeal 188/2022 |
Commissioner of Customs Customs House,. Dhaka vs Appellate Tribunal Customs, Excise and VAT and others |
|
| 3 |
Writ Petition 6962/2024 |
Anowara Drinks and beverage Industries Ltd. vs NBR and 02 others |
|
| 4 |
Writ Petition 52/2025 |
Taher Ahmmed vs National Board of Revenue and others. |
|
| 5 |
Writ Petition 13172/2025 |
Maa Shipping Limited vs National Board of Revenue and others |
|
| 6 |
Writ Petition 15558/2025 |
Asif Moyeen vs Govt. of Bangladesh and others |
|
| 7 |
Writ Petition 6498/2025 |
Greatwal Ceramic Industries Limited vs Commissioner, Customs, Excise and VAT Commissionerate and others |
|
| 8 |
Writ Petition 22122/2025 |
Ahmed Food Products (Pvt) Limited vs Bangladesh and others |
|
| 9 |
Writ Petition 13122/2024 |
Alifa Trade link vs NBR and others |
|
| 10 |
Writ Petition 3112/2023 |
Bonoful and Com vs National Board of Reveneu and other |
|
| 11 |
Writ Petition 10031/2025 |
Charka SPC Poles Limited vs Bangladesh and others |
|
| 12 |
Writ Petition 6679/2022 |
South Chaina Bleaching and Dying Ind. Ltd. vs Bangladesh and others |
|
| 13 |
Writ Petition 20916/2025 |
Petromex LPG Limited vs National Board of Revenue and others |
|
| 14 |
Customs Appeal 174/2023 |
Commissioner of Customs, Customs House Chattogram vs M/S. B-Trac Technologies Limited |
|
| 15 |
Writ Petition 9685/2008 |
Heidelberg Cement Bangladesh Ltd. Dhaka [Adv : Mr. Munshi Maniruzzaman] vs Customs Excise and VAT Dhaka and ors |
|
| 16 |
Writ Petition 7650/2025 |
Commissioner of Customs, Chattagram vs B-Trac Technologist Ltd. |
|
| 17 |
Writ Petition 2207/2024 |
Hakkani Enterprise vs Government of Bangladesh and others |
|
| 18 |
Writ Petition 193/2025 |
Glen Stationary (Bangladesh) Limited vs Customs, Excise and VAT Appellate Tribunal Dhaka and other |
|
| 19 |
Writ Petition 2029/2013 |
Upannya Jota vs land appeal board by its chairman Dhaka and ors |
|
| 20 |
Writ Petition 12563/2012 |
Axiata (Bangladesh) vs Commissioner of customs, customs house, Ctg. and ors |
|
| 21 |
Writ Petition 1649/2013 |
Axiata (Bangladesh) Ltd. vs Commissioner of customs, customs house, Chittagong and ors |
|
| 22 |
Writ Petition 4119/2023 |
Swan Industries Ltd. vs National Board of Revenue and others |
|
| 23 |
Writ Petition 85/2008 |
Bashundhara Paper Mills Ltd, Dhaka vs Commissioner of Customs Excise and VAT and ors |
|
| 24 |
VAT Appeal 100/2011 |
Bata Shoe Company (Bangladesh) Ltd. vs The Customs, Excise |
|
| 25 |
Writ Petition 1324/2022 |
Confidence Steel Export Ltd. and othes [Adv : Mr. M.A. Hannan] vs Commissioner, Customs Bond Commissionerate and others |
|
| 26 |
Writ Petition 12303/2016 |
Kazi Air International Pvt Ltd vs Chairman, NBR and 02 others |
|
| 27 |
Writ Petition 12796/2017 |
Agrabad Hotels Ltd vs Chairman, NBR and 03 others |
|
| 28 |
Writ Petition 7406/2005 |
M.I. Cement Factory vs National Board of Revenue and others |
|
| 29 |
Writ Petition 10640/2024 |
Whitex Garments BD. Pvt. Ltd. vs Commissioner of Customs and others |
|
| 30 |
Writ Petition 10641/2024 |
Whitex Garments BD Pvt. Ltd. vs Commissioner of Customs and others |
|
| 31 |
Customs Appeal 1664/2022 |
Hop Yict (Bangladesh) Ltd. vs Customs Excise and VAT Appellate Tribunal and others |
|
| 32 |
Customs Appeal 986/2021 |
City Sugar Industry Limited vs Customs, Excise and VAT Appellate Tribunal, Dhaka and others |
|
| 33 |
Writ Petition 4476/2020 |
Shun Shing Ship Building Ltd vs Bangladesh and others |
|
| 34 |
Writ Petition 15069/2022 |
Shajinaz Eximp Pack Ltd. vs Government of Bangladesh and others |
|
| 35 |
Customs Appeal 48/2025 |
Mohammad Shahjahan vs The Customs, Excise and VAT Appellate Tribunal and another |
|
| 36 |
Writ Petition 5890/2023 |
M/S Paragon Technology vs Customs, Excise and VAT Appellate Tribunal and others |
|
| 37 |
Writ Petition 274/2024 |
Bangladesh Tax lawyers Association and another vs Goverment and others |
|
| 38 |
Writ Petition 23/2022 |
M/s Mithu Carpets vs Bangladesh and others |
|
| 39 |
Writ Petition 65/2025 |
BRAC Bank PLC vs Bangladesh and others |
|
| 40 |
VAT Appeal 24/2023 |
The Commissioner of Customs, Customs House Jessore vs BRB Cable Industries and others |
|
| 41 |
VAT Appeal 136/2022 |
Altu Khan Jute Mills Limited vs Customs,Excise and VAT Appellate Tribunal Dhaka |
|
| 42 |
Customs Appeal 391/2021 |
Oimex Electrode Limited vs Customs Excise and VAT Appellate Tribunal and others |
|
| 43 |
Writ Petition 1368/2024 |
Aziz Pipes Ltd. vs National Board of Revenue and others |
|
| 44 |
Writ Petition 5238/2013 |
Sarwar Uddin Ahmed vs Deputy commissioner, Dhaka and ors |
|
| 45 |
Writ Petition 1580/2011 |
Talukder UPVC Fitting Industries Ltd. Jessore and another vs Commissioner of Customs, Customs House, Jessore and ors |
|
| 46 |
Writ Petition 17661/2025 |
Vision Drugs Ltd. vs Government of Bangladesh and others |
|
| 47 |
Writ Petition 16237/2025 |
Asif Moyeen vs NBR and others |
|
| 48 |
Writ Petition 16236/2025 |
Asif Moyeen vs NBR and others |
|
| 49 |
Writ Petition 16238/2025 |
Asif Moyeen vs NBR and others |
|
| 50 |
Writ Petition 4292/2015 |
Dhaka Tobaco Industries vs Chairman NBR and |
|
| 51 |
Writ Petition 7962/2012 |
Rokeya Khatun [Adv : Ms. Arifa Jesmin] vs Govt. by the Sec. Min of Health and Family welfare and Others |
|
| 52 |
Writ Petition 4714/2020 |
Mohammed Selim Reza vs Government of Bangladesh and others |
|
| 53 |
Writ Petition 5746/2021 |
Mohammad Selim Reza vs Government of Bangladesh and others |
|
| 54 |
Writ Petition 5745/2021 |
Mohammad Selim Reza vs Government of Bangladesh and others |
|
| 55 |
Writ Petition 4029/2021 |
Mohammad Selim Reza vs Government of Bangladesh and others |
|
| 56 |
Writ Petition 3965/2006 |
M/s. M.I.Cement Factory Ltd. vs N.B.R. Represented by its Chairman and others |
|
| 57 |
Writ Petition 9156/2007 |
Bashundhara Tissue Industries, Gazipur vs Cahirman, NBR and ors |
|
| 58 |
Writ Petition 11836/2022 |
Md. Nahid vs Government of Bangladesh |
|
| 59 |
Writ Petition 10266/2007 |
Hotel Atlantic Ltd, Ctg vs Appellate Additional Taxes Commissioner, Ctg |
|
| 60 |
Writ Petition 5762/2007 |
Opsonin Pharma Ltd, Barisal vs Chairman, NBR and ors |
|
| 61 |
Writ Petition 2277/2008 |
Tricepack Limited vs Customs Excise and VAT Appellate Tribunal and others |
|
| 62 |
Writ Petition 8470/2022 |
Swan Industries Ltd vs Bangladesh and others |
|
| 63 |
Writ Petition 12940/2019 |
Mohammad Ibrahim vs Government of Bangladesh and others |
|
| 64 |
Writ Petition 5177/2024 |
Arup Kumar Roy vs The Secretary, Ministry of Finance, Bangladesh Secretariat, Dhaka others |
|
| 65 |
Income Tax Reference 486/2005 |
Sunmoon Tailors Pvt. Ltd. vs Commissioner of Taxes |
|
| 66 |
Income Tax Reference 471/2009 |
Continental Insurance Company Limited vs The Commissioner of Taxes |
|
| 67 |
Income Tax Reference 12/2017 |
Bangladesh Legal Aid and Services Trust (Blast) vs Commissioner of Taxes, Dhaka |
|
| 68 |
VAT Appeal 331/2023 |
Crown Cement PLC vs Customs, Excise and VAT Appellate Tribunal, Dhaka and others |
|
| 69 |
Customs Appeal 1410/2022 |
Unilever Consumer Care Ltd. vs Customs, Excise and VAT Appellate Tribunal |
|
| 70 |
Writ Petition 20328/2025 |
abdul khaleque vs Commissioner of Taxes |
|
| 71 |
VAT Appeal 65/2024 |
Kulsuma Plastic vs Customs, Excise and VAT Appelate Tribunal and others |
|
| 72 |
VAT Revision 38/2020 |
M/s Global Vision vs Customs Excise and VAT Appellate Tribunal and others |
|
| 73 |
VAT Revision 20/2020 |
Commissioner, Customs, Excise and VAT and others vs Customs Excise and VAT Appellate Tribunal and others |
|
| 74 |
VAT Revision 24/2020 |
Standard Asiatic Oil Company Limited vs Customs Excise and VAT Appellate Tribunal Dhaka and others |
|
| 75 |
Writ Petition 1112/2025 |
International Tobacco Industries Ltd. vs National Board of Revenue and others |
|
| 76 |
Writ Petition 8823/2025 |
International Tobacco Industries Ltd. vs National Board of Revenue and others |
|
| 77 |
Writ Petition 1113/2025 |
International Tobacco Industries Limited vs NBR |
|
| 78 |
Writ Petition 128/2008 |
B M Steel Mills Ltd, Ctg vs Chairman, PWD and ors |
|
| 79 |
Writ Petition 4438/2007 |
Golam Dastagir Gazi vs Customs Excise and VAT Appellate Tribunal and ors |
|
| 80 |
Writ Petition 6894/2026 |
M/S. Warda and Jubayer Agro Industries Ltd. vs National Board of Revenue and others |
|
| 81 |
Customs Appeal 6253/2023 |
Nusrat Jahan vs Government of Bangladesh and others |
|
| 82 |
Writ Petition 4691/2020 |
Mohammad Iqbal Hossain vs Government of Bangladesh and others |
|
| 83 |
Writ Petition 4692/2020 |
Mohammed Iqbal Hossain vs Government of Bangladesh and others |
|
| 84 |
Writ Petition 4057/2020 |
Mohammad Iqbal Hossain vs Government of Bangladesh and others |
|
| 85 |
Writ Petition 6541/2020 |
Mohammad Iqbal Hossain vs Government of Bangladesh and others |
|
| 86 |
Writ Petition 6542/2020 |
Mohammad Iqbal Hossain vs Government of Bangladesh and others |
|
| 87 |
Writ Petition 4715/2020 |
Mohammad Iqbal Hossain vs Government of Bangladesh and others |
|
| 88 |
Writ Petition 20160/2025 |
BSRM Steels Limited and another vs National Board of Revenue and others |
|
| Sent from Appellate Division (As to be mentioned for fixing) | |||
| 89 |
Writ Petition 18445/2025 |
Rihab Enterprise Ltd. vs Government of Bangladesh and others |
|
| 90 |
Writ Petition 12944/2025 |
ABCD Enterprise vs Govt. of Bangladesh and others |
|
| 91 |
Writ Petition 12943/2025 |
ABCD Enterprise vs Govt. of Bangladesh and others |
|
| As to be mentioned (Extension) | |||
| 92 |
Writ Petition 7333/2020 |
Javed Ahmed Bhuiyan vs NBR and others |
|
| 93 |
Income Tax Reference 97/2023 |
Auto Museum Limited vs Commissioner of Taxes |
|
| 94 |
Income Tax Reference 59/2021 |
Khawja Ajmeer Industries Limited vs The Commissioner of Taxes |
|
| 95 |
Writ Petition 8803/2018 |
Mir. Ahmmad [Adv : Mosharof Hossain] vs NBR and 02 others |
|
| 96 |
Writ Petition 8804/2018 |
Md. Shamsul Alam vs NBR and 03 others |
|
| 97 |
Writ Petition 12794/2017 |
Agrabad Hotels Ltd vs Chairman, NBR and 03 others |
|
| 98 |
Writ Petition 6997/2014 |
Marine Enplorers Ltd. [Adv : Mr. Mohammad Shafiqul Islam] vs Chairman, NBR and ors |
|
| 99 |
Writ Petition 6996/2014 |
Marine Enplorers Ltd. vs Chairman, NBR and ors |
|
| 100 |
Writ Petition 3924/2018 |
BSRM Wire Ltd vs NBR and 05 others |
|
| 101 |
Writ Petition 8449/2017 |
Rashedul Huq vs NBR and 04 others |
|
| 102 |
Income Tax Reference 511/2023 |
Ocean Merit PTE Limited vs Commissioner of Taxes |
|
| 103 |
Writ Petition 12302/2016 |
Kazi Air International Pvt Ltd vs Chairman, NBR and 02 others |
|
| 104 |
Income Tax Reference 525/2022 |
Meghna Insurance Company Limited vs The Commissioner of Taxes |
|
| 105 |
Writ Petition 12414/2016 |
Kazi Air International Pvt Ltd vs Chairman, NBR and 02 others |
|
| 106 |
Income Tax Reference 170/2022 |
Unique Cement Industries Ltd. vs Commissioner of Taxes |
|
| 107 |
Writ Petition 12415/2016 |
Kazi Air International Pvt Ltd vs National Board of Revenue and 02 others |
|
| 108 |
Income Tax Reference 70/2023 |
PHP NOF continuous Galvanizing Mills Ltd. vs The Commissioner of Taxes |
|
| 109 |
Writ Petition 12416/2016 |
Kazi Air International Pvt Ltd vs National Board of Revenue and 02 others |
|
| 110 |
Income Tax Reference 69/2023 |
Sara Chemical Limited vs Commissioner of Taxes |
|
| 111 |
Writ Petition 12417/2016 |
Kazi Air International Pvt Ltd vs National Board of Revenue and 02 others |
|
| 112 |
Income Tax Reference 49/2025 |
RSPL Health BD Limited vs Commissioner of Taxes |
|
| 113 |
Income Tax Reference 50/2025 |
RSPL Health BD Limited vs Commissioner of Taxes |
|
| 114 |
Income Tax Reference 342/2022 |
Unique Infoway Ltd. vs Commissioner of Taxes |
|
| 115 |
Writ Petition 8448/2017 |
Md. Rashedul Hoqie vs NBR and 04 others |
|
| 116 |
Writ Petition 12545/2025 |
Nazim Uddin vs National Board of Revenue and others |
|
| 117 |
Writ Petition 11832/2016 |
Papella Ltd vs Chairman, NBR and 03 others |
|
| 118 |
Writ Petition 10380/2024 |
Best Communications Ltd. vs National Board of Revenue |
|
| 119 |
VAT Appeal 307/2023 |
Kishwan Snacks Ltd. vs Customs, Excise and VAT Appellate Tribunal, Dhaka |
|
| 120 |
Writ Petition 6090/2023 |
Murteja Ali vs National Board of REvenue |
|
| 121 |
Income Tax Reference 588/2019 |
Sanofi Aventis Bangladesh Limited vs The Commissioner of Taxes |
|
| 122 |
VAT Appeal 27/2014 |
United Chemicals and pharmaceuticals Ltd. [Adv : Mr. Mohammad Hasan Habib] vs Customs, Excise and VAT Appellate Tribunal and others |
|
| 123 |
Income Tax Reference 124/2024 |
Novartis Bangladesh Limited vs The Commissioner of Taxes Dhaka |
|
| 124 |
Writ Petition 4197/2023 |
Hannan Mallik vs National Board of Revenue and others |
|
| 125 |
Income Tax Reference 53/2023 |
Ibrahim Iqbal Memoorial Hospital Ltd. vs The Commissioner of Taxes, Dhaka |
|
| 126 |
Customs Appeal 271/2017 |
Robi Axiata Limited vs Customs, Excise and VAT Appellate Tribunal, Dhaka and others |
|
| 127 |
Income Tax Reference 482/2023 |
A.K. Khan Telecom Limited vs The Commissioner of Taxes, Taxes Appeal Zone-1 Dhaka |
|
| 128 |
Income Tax Reference 516/2019 |
Faridul Rahman Khan vs The Commissioner of Taxes |
|
| 129 |
Writ Petition 16113/2024 |
Akther Hosssain vs NBR and others |
|
| 130 |
Income Tax Reference 218/2021 |
Robi Aziata Limited vs Commissioner of Customs, excise and vat Chittagong and ors |
|
| 131 |
Writ Petition 18984/2025 |
Shareq Rahman vs Bangladesh Bank and others |
|
| 132 |
Income Tax Reference 520/2019 |
Ahmed Ismail Hossain vs The Commissioner of Taxes. |
|
| For Order | |||
| 133 |
Writ Petition 4011/2007 |
M I Cement Factory Ltd vs Chairman, NBR and ors |
|
| 134 |
Writ Petition 10886/2007 |
M I Cement Factory Ltd, Dhaka vs Chairman, NBR and ors |
|
| 135 |
Writ Petition 2901/2008 |
M.I. Cement Factory, Dhaka vs Chairman, NBR, Dhaka |
|
| 136 |
Customs Appeal 755/2023 |
Commissioner of Customs, Dhaka vs Customs, Excise and Vat Appellate Tribunal and another [Adv : Mr. S. M. Dedar Mahady-For the respondent no. 2] |
|
| For Judgment | |||
| 137 |
Customs Appeal 272/2024 |
Unilever Bangladesh Ltd. vs Customs, Excise and VAT Appellate Tribunal and others |
|
| For Hearing | |||
| 138 |
VAT Appeal 13/2010 (Heard in part) |
Aftab Auto Mobiles Ltd. vs Customs Excise |
|
| 139 |
VAT Appeal 27/2014 (Heard in part) |
United Chemicals and pharmaceuticals Ltd. [Adv : Mr. Mohammad Hasan Habib] vs Customs, Excise and VAT Appellate Tribunal and others |
|
| 140 |
VAT Appeal 1/2023 (Heard in part) |
M/S. Standard Finis Oil Company vs The Customs, Excise and VAT Appellate Tribunal, Dhaka and another |
|
| 141 |
VAT Appeal 29/2014 (Heard in part) |
National Polymer Ltd. vs Customs, Excise and VAT Appellate Tribunal and others |
|
| 142 |
VAT Appeal 3/2021 (Heard in part) |
A.J.R. Transport Agency Limited vs Customs Excise and VAT Appellate Tribunal and others |
|
| For Hearing . | |||
| 143 |
VAT Appeal 9/2012 |
British American Tobacco Bangladesh Com. Ltd. Dhaka. [Adv : Munshi Moniruzzman] vs Custom Excise and VAT Appellate Tribunal. Dhaka. |
|
| 144 |
VAT Appeal 8/2013 |
Abdul Monem Ltd vs Customs, Excix and VAT Appellate Tribunal |
|
| 145 |
VAT Appeal 20/2014 |
The Bengal Glass Ltd. vs Customs, Excise and VAT Appellate Tribunal and others |
|
| 146 |
VAT Appeal 74/2015 |
Tiles Tech vs Customs, Excise and VAT Appellate Tribunal and others |
|
| 147 |
VAT Appeal 32/2017 |
M/S Fu-Wang Foods Limited vs Bangladesh and others. |
|
| 148 |
VAT Appeal 75/2018 |
M/S MEB Paper and Board Mills Limited vs The Customs, Excise and Vat appellate Tribunal, Divisional Benche, 4 Dhaka and others |
|
| 149 |
VAT Appeal 27/2022 |
VOSTA LMG-Karnafuly Joint Venture Consortium Ltd. vs Customs Excise and VAT Appellate Tribubal and others |
|
| 150 |
VAT Appeal 28/2022 |
VOSTA LMG-Karnafuly Joint Venture Consortium Ltd. vs Customs Excise |
|
| 151 |
VAT Appeal 29/2022 |
Karnafuly Ship Builders Ltd. vs Customs Excise and VAT Appellate Tribunal and others |
|
| 152 |
VAT Appeal 30/2022 |
Vosta ---Karnafuly Joint Venture Consortium Ltd. vs Customs Excise and VAT Appellate Tribunal and others |
|
| 153 |
VAT Appeal 31/2022 |
Karnafully Ship Builders Ltd. vs Customs Excise and VAT Appellate Tribunal and others |
|
| 154 |
VAT Appeal 32/2022 |
Karnafully ship Builders Ltd. vs Customs Excise and VAT Appellate Tribunal and others |
|
| 155 |
VAT Appeal 135/2022 |
VOSTA LMG-Karnafuly Joint Venture Consortium Ltd. vs Custom, Excise and Vat. and ors |
|
| 156 |
VAT Appeal 142/2022 |
M/s Faridur Tobacco vs Customs Excise and VAT Appellate Tribunal and others |
|
| 157 |
VAT Appeal 87/2023 |
The Commissioner, Customs, Excise and VAT Commissionerate Dhak vs The Customs, Excise and VAT Appellate Tribunal and others |
|
| 158 |
VAT Appeal 136/2023 |
The Commissioner of Customs, Excise and VAT Commissionerate, Chattogram vs Customs, Excise and VAT Appellate Tribunal, Dhaka |
|
| 159 |
VAT Appeal 207/2023 |
M/S Banoful and Company vs Customs Excise and VAT Appellate Tribunal and others |
|
| 160 |
VAT Appeal 208/2023 |
M/S Banoful and Company vs Customs Excise and VAT Appellate Tribunal and others |
|
| 161 |
VAT Appeal 343/2023 |
Md. Shahalam Patwary [Adv : Mr. Md. Al-Mamun] vs Customs, Excise and VAT Appellate Tribunal and others |
|
| 162 |
VAT Appeal 155/2024 |
Eslite Garments (Bangladesh) Co. Ltd. vs Customs Excise and VAT Appellate Tribunal and others. |
|