High Court Division · Special Original Jurisdiction
Tahmid Enterprise v Government of Bangladesh and others
Writ Petition 15827/2025 · Rule disposed of with direction · Decided 22 July 2026
The petitioner, Tahmid Enterprise, invoked article 102 of the Constitution against an order dated 10.09.2025 passed by respondent No. 4, which alleged that the petitioner had committed the offence of H.S. code misdeclaration in respect of imported goods. On 07.10.2025 the High Court Division issued a Rule Nisi calling on the respondents to show cause why the impugned action should not be declared to have been taken without lawful authority and of no legal effect. In compliance with the Court's order of that date, the customs authority provisionally assessed the imported goods and released them against a bank guarantee. When the Rule came up for disposal, the Court considered it unnecessary to go into the facts in detail, because what remained was the completion of the final assessment in accordance with law. It therefore disposed of the Rule and directed the respondents to make the assessment final within 30 days from receipt of a copy of the judgment and order, which was to be communicated at once.
- Whether, once imported goods had been provisionally assessed and released against a bank guarantee under the Court's order, the customs authority should be directed to complete the final assessment.
- Where imported goods have been provisionally assessed and released against a bank guarantee under the Court's order, what remains is to complete the final assessment in accordance with law.
- A detailed examination of the facts was not necessary for effective disposal of the Rule.
- The respondents were directed to make the assessment final within 30 days from receipt of a copy of the judgment and order.
In the facts and circumstances, the respondents are hereby directed to make the assessment final within 30(thirty) days from receipt a copy of this judgment and order.
