acts/act-print-354.json

{
  "act_title": "The Customs Act, 1969",
  "act_no": "IV",
  "act_year": "1969",
  "publication_date": "19/07/2025",
  "sections": [],
  "footnotes": [
    {
      "footnote_text": "1Clause (a) was substituted by section 8 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "2The words “and freight forwarding agent” were substituted for the comma and words “, freight forwarding agent and stevedore” by section 2 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "3Clause (aa) was inserted by section 5 of  অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)"
    },
    {
      "footnote_text": "4Clause (bb) was inserted by section 2 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "5The words “twenty four nautical miles” were substituted for the words “twelve nautical miles ” by section 2(a) ofঅর্থ আইন, ২০২১(২০২১ সনের ১১ নং আইন)."
    },
    {
      "footnote_text": "6Clause (c) was substituted by section 2 ofঅর্থ আইন, ২০২৩(২০২৩ সনের ১৪ নং আইন) (With effect from 1st July 2023)."
    },
    {
      "footnote_text": "7Clause (d) was substituted by section 8 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "8Clause (e) was substituted by section 11 of theFinance Act, 1980(Act No. XXIII of 1980)"
    },
    {
      "footnote_text": "9Clauses (ff) and (fff) were inserted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "10Clause (ii) was inserted by section 2 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "11The former clause (ii) which was inserted by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন), was renumbered as clause (iii) by section 2 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "12Clause (iiii) was inserted by section 2(a) of অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন)।"
    },
    {
      "footnote_text": "13Clause (k) was substituted by section 2(b) of অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন)।"
    },
    {
      "footnote_text": "14Clause (kk) was substituted by section 2 (a) of অর্থ আইন, ২০১৯ (২০১৯ সনের ১০ নং আইন) (With effect from 1st July 2019)."
    },
    {
      "footnote_text": "15Sub-clauses (iii), (iv) and (v) were substituted for previous sub-clauses (iii) and (iv) by section 2 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "16Clause (ll) was substituted by section 2 (b) of  অর্থ আইন, ২০১৯ (২০১৯ সনের ১০ নং আইন)(With effect from 1st July 2019)."
    },
    {
      "footnote_text": "17Clause (p) was omitted by section 2 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "18Clause (pp) was inserted by section 4 of the  অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)"
    },
    {
      "footnote_text": "19Clause (qq) was inserted by section 4 of  অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)"
    },
    {
      "footnote_text": "20Clause (qqa) was inserted by section 3 of  অর্থ আইন, ২০০৩ (২০০৩ সনের ১৭ নং আইন)"
    },
    {
      "footnote_text": "21Clause (qqq) was inserted by section 2 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "22Clause (s) was substituted by section 5 of  অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)"
    },
    {
      "footnote_text": "23The words “Taka ten lakhs” were substituted for the words “Taka two lakhs”  by section 3 of  অর্থ আইন, ১৯৯৬ (১৯৯৬ সনের ১৮ নং আইন)"
    },
    {
      "footnote_text": "24Sub-clause (bb) was substituted by section 2(b) ofঅর্থ আইন, ২০২১(২০২১ সনের ১১ নং আইন)."
    },
    {
      "footnote_text": "25Clauses (t) and (tt) were substituted for former clause (t) by section 8 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "26Clauses (t) was substituted by section 10 of  অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)"
    },
    {
      "footnote_text": "27Section 2A was inserted by section 3 of অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন)।"
    },
    {
      "footnote_text": "28Section 3 was substituted by section 3 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "29Clauses (a) and (aa) were inserted by section 2(a) of the Finance Act, 2011 (Act No. 12 of 2011)."
    },
    {
      "footnote_text": "30Clause (dd) was inserted by section 8 ofঅর্থ আইন, ২০২০(২০২০ সনের ৯ নং আইন)।"
    },
    {
      "footnote_text": "31Clause (f) was substituted by section 3 of the Finance Act, 2009 (Act No. XXXVI of 2009) (with effect from 1st July, 2009)."
    },
    {
      "footnote_text": "32Clause (hh) was inserted by section 2 of the Finance Act, 2009 (Act No. IX of 2009) (with effect from 1st July, 2007)."
    },
    {
      "footnote_text": "33Clause (hhh) was inserted by section 3 (a) of  অর্থ আইন, ২০১৯ (২০১৯ সনের ১০ নং আইন)(With effect from 1st July 2019)."
    },
    {
      "footnote_text": "34Clause (i) and (j) were substituted by section 4(a) of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012)."
    },
    {
      "footnote_text": "35The words and brackets  “or an Additional Director General (Customs Risk Management Unit)”  were added after the words and brackets  “(Central Intelligence Cell)” by section 3 (b) of অর্থ আইন, ২০১৯ (২০১৯ সনের ১০ নং আইন)(With effect from 1st July 2019)."
    },
    {
      "footnote_text": "36The words and brackets  “or a Director General (Customs Risk Management Unit)”  were added after the words and brackets  “(Central Intelligence Cell)” by section 3 (c) of অর্থ আইন, ২০১৯ (২০১৯ সনের ১০ নং আইন)(With effect from 1st July 2019)."
    },
    {
      "footnote_text": "37Clause (ll) was substituted by section 3 of the Finance Act,2010(Act No.XXXIII of 2010)."
    },
    {
      "footnote_text": "38The word, bracket, letter and figure “specified at clauses (a), (c) and (d) of section 3” were added by section 4 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "39Clause (a) was substituted by section 3 of the Finance Act, 2009 (Act No. IX of 2009) (with effect from 1st July, 2007)."
    },
    {
      "footnote_text": "40The words, bracket, letter and figure “specified at clauses (a), (c) and (d) of section 3” were added by section 4 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "41Section 6 was substitued by section 4 of অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন)।"
    },
    {
      "footnote_text": "42Section 7 was substituted by section 4 of the Finance Act, 2009 (Act No. IX of 2009) (with effect from 1st July, 2007)."
    },
    {
      "footnote_text": "43The words “an inquest” were substituted for the words “any jury or inquest or as an assessor” by section 5 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "44The words “or customs-inland container depot” were inserted by section 6 of  অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "45The words and symbol “or customs inland-water container terminal” were inserted after the words and symbol  “customs-inland container depot” by section 5(a)  of অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন)।"
    },
    {
      "footnote_text": "46The words “or customs stations” were inserted after the words “any land customs station” by section 5(b)  of  অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন)।"
    },
    {
      "footnote_text": "47The words and bracket “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board”  were substituted for the words “Commissioner of Customs” by section 6 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "48Section 13 was substituted by section 5 of  অর্থ আইন, ২০০৩ (২০০৩ সনের ১৭ নং আইন)"
    },
    {
      "footnote_text": "49Clause (c) was added by section 3 of অর্থ আইন, ২০১৫ (২০১৫ সনের ১০ নং আইন)"
    },
    {
      "footnote_text": "50The words \"and any other counterfeit product\" after the words \"counterfeit currency notes\" were inserted by section 3(a) of the Finance Act, 2011 (Act No. 12 of 2011)."
    },
    {
      "footnote_text": "51The words and commas \", video or audio recording, CDs or recording on any other media\" after the words \"film or article\" were inserted by section 3(b) of the Finance Act, 2011 (Act No. XII of 2011)."
    },
    {
      "footnote_text": "52Clauses (d), was substituted by section 5 of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012)."
    },
    {
      "footnote_text": "53The word “metres” was substituted for the word “yards” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "54The words \"and\" was omitted by section 3(d) of the Finance Act, 2011 (Act No. 12 of 2011)."
    },
    {
      "footnote_text": "55Clauses  (g)and (h) were substituted by section 5 of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012)."
    },
    {
      "footnote_text": "56“বাংলাদেশ পেটেন্ট আইন, ২০২২ (২০২২ সনের ৫ নং আইন)” শব্দগুলি, কমা, সংখ্যাগুলি ও বন্ধনী “Patents And Designs Act, 1911(Act No. II of 1911)”  শব্দগুলি, কমা, সংখ্যাগুলি, বন্ধনী ও চিহ্ন এর পরিবর্তেঅর্থ আইন, ২০২৩(২০২৩ সনের ১৪ নং আইন) এর ৩ ধারাবলে প্রতিস্থাপিত যাহা ২০২৩ সনের ১ম জুলাই হইতে কার্যকর।"
    },
    {
      "footnote_text": "57The word “and” was omitted after the semi-colon  “;” by section 4 of অর্থ আইন, ২০১৯ (২০১৯ সনের ১০ নং আইন)(With effect from 1st July 2019)."
    },
    {
      "footnote_text": "58The semi-colon  “;” and the word “and” were substituted for the full-stop “.” by section 4 of অর্থ আইন, ২০১৯ (২০১৯ সনের ১০ নং আইন)(With effect from 1st July 2019)."
    },
    {
      "footnote_text": "59Clause (i) was added by section 4 of অর্থ আইন, ২০১৯ (২০১৯ সনের ১০ নং আইন)(With effect from 1st July 2019)."
    },
    {
      "footnote_text": "60The proviso was substituted by section 5 ofঅর্থ আইন, ১৯৯৫(১৯৯৫ সনের ১২ নং আইন)"
    },
    {
      "footnote_text": "61The word, bracket and letter \"(d), (e), (f), (g) and (h) were substituted for the word, bracket and letter\" (d), (c), (f) and (g)\" by section 3 ofঅর্থ আইন, ২০১১(২০১১ সনের ১২ নং আইন)"
    },
    {
      "footnote_text": "62Section 17 was substituted by section 6 of  অর্থ আইন, ২০০৩ (২০০৩ সনের ১৭ নং আইন)"
    },
    {
      "footnote_text": "63Section 18 was substituted by section 11 of theFinance Act, 1980(Act No. XXIII of 1980)"
    },
    {
      "footnote_text": "64The words “and the Second Schedule” were omitted section 5 of  অর্থ আইন, ১৯৯৩ (১৯৯৩ সনের ১৮ নং আইন)"
    },
    {
      "footnote_text": "65The colon (:) was substituted for the full-stop (.) and the proviso was inserted thereafter by section 10 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "66Proviso was substituted by section 9 ofঅর্থ আইন, ২০২০(২০২০ সনের ৯ নং আইন)।"
    },
    {
      "footnote_text": "67Sub-section (2) was substituted by section 10 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "68The words “two times of” were inserted after the words “not exceeding” by section 6(a)  of  অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন)"
    },
    {
      "footnote_text": "69The words “for any goods” were omitted by section 8 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "70The Explanation was inserted by section 8 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "71The words “two times of” were inserted after the words “not exceed” by section 6(b)  of অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন)"
    },
    {
      "footnote_text": "72Sections 18A, 18B, 18C and 18D were inserted by section 5 of  অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)"
    },
    {
      "footnote_text": "73Section 18E was inserted by section 4 of  অর্থ আইন, ১৯৯৭ (১৯৯৭ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "74Section 19 was renumbered as sub-section (1) by section 8 of  অর্থ আইন, ১৯৮৯ (১৯৮৯ সনের ৩৬ নং আইন)"
    },
    {
      "footnote_text": "75The words and commas “If the Government is satisfied, after consultation with the Board, that it is necessary in the public interest to do so, it may, subject to such conditions, limitations or restrictions, if any, as it thinks fit to impose” were substituted for the words and commas “The Government, subject to such conditions, limitations or restrictions, if any, as it thinks fit to impose, may” by section 6 of  অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "76The colon (:) was substituted for the full-stop (.) and the proviso was inserted thereafter by section 11 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "77Sub-section (2) was added by section 8 of  অর্থ আইন, ১৯৮৯ (১৯৮৯ সনের ৩৬ নং আইন)"
    },
    {
      "footnote_text": "78The words “Government’s power” were substituted for the words “Board’s power” by section 5 of  অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)"
    },
    {
      "footnote_text": "79The words and commas “If the Board is satisfied that it is necessary in the public interest to do so, it may, under circumstances of exceptional nature” were substituted for the words and comma “Under circumstances of exceptional nature, the Board may” by section 6 of  অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "80The word “Government” was substituted for the word “Board” by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)"
    },
    {
      "footnote_text": "81The words “or any other authority authorised by the Board in writing in this behalf” were inserted by section 5 of  অর্থ আইন, ১৯৮৭ (১৯৮৭ সনের ২৭ নং আইন)"
    },
    {
      "footnote_text": "82The words “and have continued to be the property of the person by whom or on whose account they were exported” were omittd by section 4 of the Finance Act,2010(Act No.XXXIII of 2010)."
    },
    {
      "footnote_text": "83Clauses (a) and (b) were substituted by section 4 of the Finance Act, 2009 (Act No. X of 2009) (with effect from 1st July, 2008)."
    },
    {
      "footnote_text": "84Clause (c) was substituted by section 4 of  অর্থ আইন, ২০০৪ (২০০৪ সনের ১৬ নং আইন)"
    },
    {
      "footnote_text": "85The words “and Value Added Tax (ম ল্য সংযোজন কর)” were substituted for the comma and words “, excise-duty and sale-tax” by section 5 of the Finance Act, 2009 (Act No. X of 2009) (with effect from 1st July, 2008)."
    },
    {
      "footnote_text": "86The marginal note was substituted by section 11 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)"
    },
    {
      "footnote_text": "87Section 25 was substituted by section 4 of অর্থ আইন, ১৯৯৭ (১৯৯৭ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "88The sentence was substituted for the sentence “The value of any imported or exported goods shall be deemed to be the price at which such or like goods are ordinarily sold, or offered for sale, for delivery at the time and place of importation or exportation, as the case may be, in the course of international trade, where the seller and the buyer have no interest in the business of each other and the price is the sole consideration for the sale or offer for sale.” by section 11 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)"
    },
    {
      "footnote_text": "89The Explanation was added by section 12 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "90Clause (a) was substituted by section 9 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "91The words “under that section” were inserted by section 9 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "92The words “or minimum values” were added by section 12 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "93Sub-section (4) was substituted by section 11 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)"
    },
    {
      "footnote_text": "94The words and figure “and section 109” were omitted by section 9 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "95Sub-section (6) was added by section 12 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "96Section 25A was substituted by section 4 of  অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)"
    },
    {
      "footnote_text": "97Sub-section (1) was substituted by section 10 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "98Sub-section (2) was substituted by section 7 of অর্থ আইন, ২০০৩ (২০০৩ সনের ১৭ নং আইন)"
    },
    {
      "footnote_text": "99Sections 25B and 25C were inserted by section 4 of  অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)"
    },
    {
      "footnote_text": "100Section 25B was substituted by section 4 of the Finance Act, 2013 (Act No. XXV of 2013) (with effect from 1st July, 2013)."
    },
    {
      "footnote_text": "101Section 26, 26A, 26B, 26C and 26D were substituted for the former section 26 by section 13 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "102The words “when necessary” were substituted for the words “when required” by section 11 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "103The word “and” was omitted by section 11 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "104Clause (aa) was inserted by section 11 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "105The commas, figures, words and bracket “, operator as defined in section 2(19) of বাংলাদেশ টেলিযোগাযোগ নিয়ন্ত্রণ আইন, ২০০১ or any statutory authority ‍” were inserted by section 4(a) of অর্থ আইন, ২০১৫ (২০১৫ সনের ১০ নং আইন)"
    },
    {
      "footnote_text": "106The words “ including any modes of communication using telecommunication or radio apparatus”  were inserted by section 4(b) of  অর্থ আইন, ২০১৫ (২০১৫ সনের ১০ নং আইন)"
    },
    {
      "footnote_text": "107Section 27 was substituted by section 4 of  অর্থ আইন, ১৯৯১ (১৯৯০ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "108The bracket and figure “(1)” was inserted by section 5 of  অর্থ আইন, ২০০৪ (২০০৪ সনের ১৬ নং আইন)"
    },
    {
      "footnote_text": "109The commas and words “, other than warehoused goods,” were omitted by section 14 of অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "110The words “damaged, deteriorated, lost or destroyed” were substituted for the words “lost or destroyed” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "111The words “damaged, deterioration, lost or destruction” were substituted for the words “loss or destruction” by section 6 of  অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "112Sub-section (3) was inserted by section 6 of  অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "113The words “this Act” were substituted for the words, comma and figures “the Tariff Act, 1934 (XXXII of 1934)” by section 11 of theFinance Act, 1980(Act No. XXIII of 1980)"
    },
    {
      "footnote_text": "114Marginal heading was substituted by section 6(a) of the Finance Act, 2009 (Act No. X of 2009) (with effect from 1st July, 2008)."
    },
    {
      "footnote_text": "115Section 30 was substituted by section 8 of  অর্থ আইন, ২০০৩ (২০০৩ সনের ১৭ নং আইন)"
    },
    {
      "footnote_text": "116The words and commas “value and exchange rate applicable to any imported goods, shall be the rate of duty, value and exchange rate” were substituted for the words and commas “and tariff value, if any, applicable to any imported goods, shall be the rate of duty and tariff value” by section 6(b) of the Finance Act, 2009 (Act No. X of 2009) (with effect from 1st July, 2008)."
    },
    {
      "footnote_text": "117The words “a bill of entry was presented under section 79 and the bill of entry number was allocated thereto” were substituted for the words “on which the goods are actually removed from the warehouse” by section 3 of  অর্থ আইন, ২০০৫ (২০০৫ সনের ১৬ নং আইন)"
    },
    {
      "footnote_text": "118Section 30A was inserted by section 5 of  অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)"
    },
    {
      "footnote_text": "119Section 31 was substituted by section 9 of theFinance Act, 1979(Act No. V of 1979)"
    },
    {
      "footnote_text": "120The word “or” was added by section 16 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "121Clause (c) was inserted by section 16 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "122The words and comma “within three years of the relevant date,” were omitted by section 5 of the Finance Act,2010(Act No.XXXIII of 2010)."
    },
    {
      "footnote_text": "123The words “amounting to not less than one thousand Taka” were inserted by section 16 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "124The words  “five years” were substituted for the words “three years” by section 3 ofঅর্থ আইন, ২০১৮(২০১৮ সনের ২২ নং আইন) (With effect from 1st July 2018)."
    },
    {
      "footnote_text": "125The colon (:) was substituted for the full-stop (.) and the proviso was added thereafter by section 16 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "126The words “six months” were substituted for the words “four months” by section 6 of  অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "127The words and comma “error, misconstruction or in any other way” were substituted for the words “error or misconstruction” by section 6 of the Finance Act,2010(Act No.XXXIII of 2010)."
    },
    {
      "footnote_text": "128The words “six months” were substituted for the words “four months” by section 6 of  অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "129The (:) was substituted for the full-stop (.) and the proviso was inserted thereafter by section 6 of  অর্থ আইন, ২০০৪ (২০০৪ সনের ১৬ নং আইন)"
    },
    {
      "footnote_text": "130The words “six months” were substituted for the words “four months” by section 6 of  অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "131The words and commas “such duties, not exceeding seven-eighths thereof,” were substituted for the words “seven-eighths of such duties” by section 6 of  অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "132The words “or within six months from the date of export” were inserted by section 6 of  অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "133The words and commas “officer of customs, or other person duly authorised to receive the same, or as the case may be, until the manifest has been transmitted to the Customs computer system by a registered user” were substituted for the words “officer of customs or other person duly authorised to receive the same” by section 14 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "134The colon (;) was substituted for the full-stop (.) and the proviso was added thereafter by section 6 of  অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "135The words “Revenue Officer” were substituted for the words “Superintendent of Customs or Principal Appraiser” by section 7 of the Finance Act,2010(Act No.XXXIII of 2010)."
    },
    {
      "footnote_text": "136Sub-section (5) was added by section 5 of অর্থ আইন, ২০১৯ (২০১৯ সনের ১০ নং আইন)(With effect from 1st July 2019)."
    },
    {
      "footnote_text": "137The words “or if the person-in-charge is a registered user, he may transmit the manifest to the Customs computer system” were inserted by section 15 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "138The colon  “:” was substituted for the full-stop “.” by section 6 of অর্থ আইন, ২০১৯ (২০১৯ সনের ১০ নং আইন)(With effect from 1st July 2019)."
    },
    {
      "footnote_text": "139The proviso was inserted by section 6 of অর্থ আইন, ২০১৯ (২০১৯ সনের ১০ নং আইন)(With effect from 1st July 2019)."
    },
    {
      "footnote_text": "140The colon (:) was substituted for the full-stop (.) and the proviso was inserted thereafter by section 17 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "141The proviso was substituted by section 16 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "142Sub-section (3) was substituted by section 12 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)"
    },
    {
      "footnote_text": "143The commas and words “, and where the import manifest is transmitted electronically to the Customs computer system by a registered user, the import manifest shall be deemed to have been countersigned by the person authorised to receive such transmission and that person shall comply with the direction of that Commissioner, if any, in this regard” were added by section 17 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "144The comma and word “, passengers” were inserted by section 18 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "145The words “Commissioner of Customs” were substituted for the words “Collector of Customs” by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)"
    },
    {
      "footnote_text": "146The colon (:) was substituted for the semi-colon (;) and the proviso was inserted by section 19 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "147The proviso was substituted by section 18 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "148The colon (:) was substituted for the full-stop (.) and the proviso was added thereafter by section 18 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "149Section 58A was inserted by section 4 ofঅর্থ আইন, ২০১৮(২০১৮ সনের ২২ নং আইন). (With effect from 1st July 2018)"
    },
    {
      "footnote_text": "150The word “Bangladeshi” was substituted for the word “Pakistani” by section 11 of theFinance Ordinance, 1982(Ordinance No. XVI of 1982)"
    },
    {
      "footnote_text": "151Sub-section (2) was substituted by section 6 of  অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "152The colon (:) was substituted for the full-stop (.) and the proviso was added thereafter by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)"
    },
    {
      "footnote_text": "153The words “A public body or company or port authority or airlines or” were substituted for the words “A public body or company or” by section 6 of  অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "154The words “such information as is essential for submitting a bill of entry” were substituted for the words and comma “full information, to make a complete entry of any goods” by section 14 of theFinance Ordinance, 1977(Ordinance No. XXIII of 1977)"
    },
    {
      "footnote_text": "155Sub-section (1A) was inserted by section 20 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "156Sub-section (1B) was inserted by section 10 ofঅর্থ আইন, ২০২০(২০২০ সনের ৯ নং আইন)।"
    },
    {
      "footnote_text": "157Sub-section (2) was substituted  by section 6 of  অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "158The word “thirty” was substituted for the words “forty five” by section 4 of  অর্থ আইন, ২০০৫ (২০০৫ সনের ১৬ নং আইন)"
    },
    {
      "footnote_text": "159The words “within twenty one days of” were substituted for the words “within thirty days of ” by section 4 of  অর্থ আইন, ২০০৫ (২০০৫ সনের ১৬ নং আইন)"
    },
    {
      "footnote_text": "160The proviso was substituted by section 20 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "161Section 79A was inserted by section 4 of  অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)"
    },
    {
      "footnote_text": "162Section 79B to 79G were inserted by section 21 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "163The words “Customs computer” were substituted for the words “Customs computerised entry processing” by section 19 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "164The words “Customs computer” were substituted for the words “Customs computerised entry processing” by section 19 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "165The words “Customs computer” were substituted for the words “Customs computerised entry processing” by section 19 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "166The words “Customs computer” were substituted for the words “Customs computerised entry processing” by section 19 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "167The words “Customs computer” were substituted for the words “Customs computerised entry processing” by section 19 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "168The words “Customs computer” were substituted for the words “Customs computerised entry processing” by section 19 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "169The words “Customs computer” were substituted for the words “Customs computerised entry processing” by section 19 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "170The words “Customs computer” were substituted for the words “Customs computerised entry processing” by section 19 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "171The words “Customs computer” were substituted for the words “Customs computerised entry processing” by section 19 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "172The words “Customs computer” were substituted for the words “Customs computerized entry processing” by section 19 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "173The words “or electronic transmission” were inserted by section 20 of অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "174The words and comma “in the presence of the owner or his agent, unless due to any exceptional circumstance such presence cannot be allowed” were inserted by section 22 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "175Sub-sections (3) and (4)  were inserted by section 20 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "176Sub-section (2) was substituted by section 4 of the Finance Act, 2011 (Act No. 12 of 2011)."
    },
    {
      "footnote_text": "177Section 82 was substituted by section 11 of theFinance Act, 1980(Act No. XXIII of 1980)"
    },
    {
      "footnote_text": "178Section 82 was renumbered as 82(1) by section 5 of  অর্থ আইন, ১৯৮৭ (১৯৮৭ সনের ২৭ নং আইন)"
    },
    {
      "footnote_text": "179The word “thirty” was substituted for the words “forty five” by section 6 of  অর্থ আইন, ২০০৫ (২০০৫ সনের ১৬ নং আইন)"
    },
    {
      "footnote_text": "180The words “or customs-inland container depot” were inserted by section 6 of  অর্থ আইন, ২০০৫ (২০০৫ সনের ১৬ নং আইন)"
    },
    {
      "footnote_text": "181The words “twenty one”  were substituted for the word “thirty” by section 6 of  অর্থ আইন, ২০০৫ (২০০৫ সনের ১৬ নং আইন)"
    },
    {
      "footnote_text": "182Sub-section (2) was added by section 5 of  অর্থ আইন, ১৯৮৭ (১৯৮৭ সনের ২৭ নং আইন)"
    },
    {
      "footnote_text": "183Section 82A was inserted by section 23 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "184Section 83 was renumbered as 83(1) by section 21 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "185Sub-section (2) was added by section 21 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "186Sub-section (3) was added by section 8 of the Finance Act,2010(Act No.XXXIII of 2010)."
    },
    {
      "footnote_text": "187Sections 83A, 83B and 83C were inserted by section 24 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "188The words “within three years from the date on which the original assessment was made” were omitted by section 9 of the Finance Act,2010(Act No.XXXIII of 2010)."
    },
    {
      "footnote_text": "189Section 83D was inserted by section 13 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)"
    },
    {
      "footnote_text": "190Section 83E was inserted by section 3 ofঅর্থ আইন, ২০১৭(২০১৭ সনের ১৪ নং আইন)"
    },
    {
      "footnote_text": "191The words, comma and brackets “The Commissioner of Customs (Valuation and Internal Audit) shall, in a manner prescribed by the Board”  were substituted for the words and comma “The Commissioner of Customs shall, in a manner prescribed by the Board’’ by section 5 ofঅর্থ আইন, ২০১৮(২০১৮ সনের ২২ নং আইন) (With effect from 1st July 2018)."
    },
    {
      "footnote_text": "192The words and figure “or reassessed under section 109” were omitted by section 23 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "193The words and comma “to be determined by the Board, being a rate not less than the bank rate fixed by the Bangladesh Bank and not more than double the Bank rate so fixed” were substituted for the words “of eight per cent per annum or such other rate as is for the time being fixed by the Board” by section 4 of  অর্থ আইন, ১৯৯৮ (১৯৯৮ সনের ১৪ নং আইন)"
    },
    {
      "footnote_text": "194The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board”  were substituted for the words “Commissioner of Customs” by section 23 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "195The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board”  were substituted for the words “Commissioner of Customs” by section 23 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "196Section 86A was substituted by section 9 of  অর্থ আইন, ২০০৩ (২০০৩ সনের ১৭ নং আইন)"
    },
    {
      "footnote_text": "197Section 87 was substituted by section 2 of  অর্থ আইন, ২০০৬ (২০০৬ সনের ২২ নং আইন)"
    },
    {
      "footnote_text": "198Section 91 was substituted by section 15 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)"
    },
    {
      "footnote_text": "199The words and comma “Investigation Directorate or of the Customs Valuation and Internal Audit Commissionerate, or” were substituted for the words and comma “Investigation Directorate, or” by section 5(a) of the Finance Act, 2013 (Act No. XXV of 2013) (with effect from 1st July, 2013)."
    },
    {
      "footnote_text": "200The words “of the said Directorates and Commissionerate” were substituted for the words “of the said two Directorates” by section 5(b) of the Finance Act, 2013 (Act No. XXV of 2013) (with effect from 1st July, 2013)."
    },
    {
      "footnote_text": "201The words “by giving fifteen days prior notice in writing to the Commissioner of Customs ” were substituted for the words “with the permission in writing of the Commissioner of Customs” by section 25 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "202The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board”  were substituted for the words “Commissioner of Customs” by section 24 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "203Clause (b) was substituted by section 5 of  অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)"
    },
    {
      "footnote_text": "204The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board”  were substituted for the words “Commissioner of Customs” by section 24 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "205Section 96 was substituted by section 16 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)"
    },
    {
      "footnote_text": "206Section 98 was substituted by section 5 of the Finance Act, 2009 (Act No. IX of 2009) (with effect from 1st July, 2007)."
    },
    {
      "footnote_text": "207Sub-section (2A) was inserted by section 4 of the Finance Act, 2009 (Act No. XXXVI of 2009) (with effect from 1st July, 2009)."
    },
    {
      "footnote_text": "208Sub-section (4) was substituted by section 7 of অর্থ আইন, ২০১৯ (২০১৯ সনের ১০ নং আইন)(With effect from 1st July 2019)."
    },
    {
      "footnote_text": "209Section 98A was inserted by section 8 of  অর্থ আইন, ২০০৪ (২০০৪ সনের ১৬ নং আইন)"
    },
    {
      "footnote_text": "210The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board”  were substituted for the words “Commissioner of Customs” by section 27 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "211The comma (,) was omitted and the words and comma “or any officer authorised for the purpose by the Commissioner of Customs,” were inserted by section 26 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "212The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board”  were substituted for the words “Commissioner of Customs” by section 27 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "213The words “that Commissioner” were substituted for the words “the Commissioner” by section 27 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "214The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board”  were substituted for the words “Commissioner of Customs” by section 28 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "215The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board”  were substituted for the words “Commissioner of Customs” by section 29 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "216Sub-section (5) was added by section 27 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "217The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board”  were substituted for the words “Commissioner of Customs” by section 29 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "218The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board”  were substituted for the words “Commissioner of Customs” by section 30 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "219The words “that Commissioner” were substituted for the words “the Commissioner” by section 30 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "220The words “that Commissioner” were substituted for the words “the Commissioner” by section 30 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "221Section 104 was substituted by section 4 ofঅর্থ আইন, ২০২৩(২০২৩ সনের ১৪ নং আইন) (With effect from 1st July 2023)."
    },
    {
      "footnote_text": "222The colon (:) was substituted for the full-stop (.) and the proviso was inserted thereafter by section 29 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "223The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board”  were substituted for the words “Commissioner of Customs” by section 32 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "224The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board”  were substituted for the words “Commissioner of Customs” by section 34 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "225The words and figure “under section 86 or as prescribed by rules made under this Act” were substituted for the words and figure “under section 86” by section 30 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "226Sub-section (1) was substituted by section 31 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "227Sub-section (3) was added by section 32 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "228The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board”  were substituted for the words “Commissioner of Customs” by section 35 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "229Sub-section (1) was substituted by section 5 (a) ofঅর্থ আইন, ২০২৩(২০২৩ সনের ১৪ নং আইন) (With effect from 1st July 2023)."
    },
    {
      "footnote_text": "230Sub-section (3) was added by section 5 (b) ofঅর্থ আইন, ২০২৩(২০২৩ সনের ১৪ নং আইন) (With effect from 1st July 2023)."
    },
    {
      "footnote_text": "231The words \"within two working days\" were substituted for the words \"within forty-eight hoursÕÕ  by section 7 of the Finance Ordinance, 2008 (Ordinance No. 33of 2008)."
    },
    {
      "footnote_text": "232The words “notice thereof in writing shall” were substituted for the words “notice thereof” by section 4 of  অর্থ আইন, ১৯৯৮ (১৯৯৮ সনের ১৪ নং আইন)"
    },
    {
      "footnote_text": "233The words “within two working days” were substituted for the words “within forty-eight hours” by section 7 of the Finance Act, 2009 (Act No. X of 2009) (with effect from 1st July, 2008)."
    },
    {
      "footnote_text": "234The word “three” was substituted for the words “two” by section 7  of  অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন)"
    },
    {
      "footnote_text": "235The word “warehouse” was substituted for the words “public warehouse” by section 19 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)"
    },
    {
      "footnote_text": "236The words and brackets “Commissioner of Customs (Bond) or any other Commissioner of Customs authorised by the Board”  were substituted for the words “Commissioner of Customs” by section 39 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "237The word “warehouse” was substituted for the words “public warehouse” by section 19 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)"
    },
    {
      "footnote_text": "238Section 119A was inserted by section 3 of  অর্থ আইন, ১৯৯৬ (১৯৯৬ সনের ১৮ নং আইন)"
    },
    {
      "footnote_text": "239The word “Board” was substituted for the word “Government” by section 4 of  অর্থ আইন, ১৯৯৭ (১৯৯৭ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "240Section 119B was inserted by section 5 ofঅর্থ আইন, ২০২২(২০২২ সনের ১৩ নং আইন) (With effect from 1st July 2022)."
    },
    {
      "footnote_text": "241The colon (:) was substituted for the full-stop (.) and thereafter the proviso was inserted by section 8 of অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন)"
    },
    {
      "footnote_text": "242Section 129A was inserted by section 9 of  অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন)"
    },
    {
      "footnote_text": "243The existing provision was numbered as sub-section (1) of that section by section 6 of  অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "244Sub-clause (i) was substituted by section 40 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "245The colon (:) was substituted for the semi-colon (;) and the proviso was added by section 20 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)"
    },
    {
      "footnote_text": "246The colon (:) was substituted for the full-stop (.) and the proviso was added thereafter by section 40 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "247Sub-section (2) was added by section 6 of  অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "248The words “and other than frustrated cargo” were inserted by section 11 of the Finance Act,2010(Act No.XXXIII of 2010)."
    },
    {
      "footnote_text": "249Sub-section(1A) was substituted  by section 11 of the Finance Act,2010(Act No.XXXIII of 2010)."
    },
    {
      "footnote_text": "250The words “one lac Taka” were substituted for the words “fifty thousand Taka” by section 3(a) ofঅর্থ আইন, ২০২১(২০২১ সনের ১১ নং আইন)"
    },
    {
      "footnote_text": "251The Entry was substituted by section 5 of  অর্থ আইন, ১৯৯৩ (১৯৯৩ সনের ১৮ নং আইন)"
    },
    {
      "footnote_text": "252The words “or to penalty not exceeding twice the value of the goods or to both” were inserted by section 4 of  অর্থ আইন, ১৯৯৮ (১৯৯৮ সনের ১৪ নং আইন)."
    },
    {
      "footnote_text": "253The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "254The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "255The words “twenty thousand Taka” were substituted for the words “two thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "256The words “twenty thousand Taka” were substituted for the words “two thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "257The commas and words “and, if the Magistrate in his discretion so orders, also to whipping” were omitted by section 6 of   অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "258The words “two lakh Taka” were substituted for the words “fifty thousand Taka” by section 6(a) ofঅর্থ আইন, ২০২২(২০২২ সনের ১৩ নং আইন)."
    },
    {
      "footnote_text": "259Item 10A was inserted by section 10 of theFinance Ordinance, 1976(Ordinance No. XLV of 1976)."
    },
    {
      "footnote_text": "260The words \"two times\"  were  substituted for  the word \"five times\"  by section 8 of  the Finance Act , 2009 (Act No. X of 2009).(with effect from 1st July, 2008)."
    },
    {
      "footnote_text": "261Item 11A was substituted by section 6 of the Finance Ordinance, 2007 (Ordinance No. 10 of 2007)."
    },
    {
      "footnote_text": "262The words “fifty thousand Taka” were substituted for the words “twenty thousand Taka” by section 3(b) ofঅর্থ আইন, ২০২১(২০২১ সনের ১১ নং আইন)"
    },
    {
      "footnote_text": "263The words “twenty thousand Taka” were substituted for the words “two thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "264The entry was substituted by section 11 ofঅর্থ আইন, ২০২০(২০২০ সনের ৯ নং আইন)।"
    },
    {
      "footnote_text": "265The words, comma and semi-colon “or fifty thousand taka, whichever be higher;” were omitted by section 8(c) of the Finance Act, 2009 (Act No. X of 2009) (with effect from 1st July, 2008)."
    },
    {
      "footnote_text": "266The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "267The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "268The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "269The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "270The words “twenty thousand Taka” were substituted for the words “two thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "271The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "272The words “twenty five thousand Taka” were substituted for the words “two thousand and five hundred Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "273The words “two lakh Taka” were substituted for the words “fifty thousand Taka” by section 6(a) ofঅর্থ আইন, ২০২২(২০২২ সনের ১৩ নং আইন)."
    },
    {
      "footnote_text": "274The words “two lakh Taka” were substituted for the words “fifty thousand Taka” by section 6(a) ofঅর্থ আইন, ২০২২(২০২২ সনের ১৩ নং আইন)."
    },
    {
      "footnote_text": "275The words “two lakh Taka” were substituted for the words “fifty thousand Taka” by section 6(a) ofঅর্থ আইন, ২০২২(২০২২ সনের ১৩ নং আইন)."
    },
    {
      "footnote_text": "276The words “two lakh Taka” were substituted for the words “fifty thousand Taka” by section 6(a) ofঅর্থ আইন, ২০২২(২০২২ সনের ১৩ নং আইন)."
    },
    {
      "footnote_text": "277The words “two lakh Taka” were substituted for the words “fifty thousand Taka” by section 6(a) ofঅর্থ আইন, ২০২২(২০২২ সনের ১৩ নং আইন)."
    },
    {
      "footnote_text": "278The words “two lakh Taka” were substituted for the words “fifty thousand Taka” by section 6(a) ofঅর্থ আইন, ২০২২(২০২২ সনের ১৩ নং আইন)."
    },
    {
      "footnote_text": "279The words “twenty thousand Taka” were substituted for the words “two thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "280The words “twenty thousand Taka” were substituted for the words “two thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "281The words “two lakh Taka” were substituted for the words “fifty thousand Taka” by section 6(a) ofঅর্থ আইন, ২০২২(২০২২ সনের ১৩ নং আইন)."
    },
    {
      "footnote_text": "282The words “two lakh Taka” were substituted for the words “fifty thousand Taka” by section 6(a) ofঅর্থ আইন, ২০২২(২০২২ সনের ১৩ নং আইন)."
    },
    {
      "footnote_text": "283The words “two lakh Taka” were substituted for the words “fifty thousand Taka” by section 6(a) ofঅর্থ আইন, ২০২২(২০২২ সনের ১৩ নং আইন)."
    },
    {
      "footnote_text": "284The words “five thousand Taka” were substituted for the words “five hundred Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "285The words “twenty thousand Taka” were substituted for the words “two thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "286The words “five thousand Taka” were substituted for the words “five hundred Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "287The words “two lakh Taka” were substituted for the words “fifty thousand Taka” by section 6(a) ofঅর্থ আইন, ২০২২(২০২২ সনের ১৩ নং আইন)."
    },
    {
      "footnote_text": "288The words “two lakh Taka” were substituted for the words “fifty thousand Taka” by section 6(a) ofঅর্থ আইন, ২০২২(২০২২ সনের ১৩ নং আইন)."
    },
    {
      "footnote_text": "289The words “two lakh Taka” were substituted for the words “fifty thousand Taka” by section 6(a) ofঅর্থ আইন, ২০২২(২০২২ সনের ১৩ নং আইন)."
    },
    {
      "footnote_text": "290Item 43A was inserted by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "291The words and comma “if such goods cannot be recovered,” were omitted by section 6 of   অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "292The words “two lakh Taka” were substituted for the words “fifty thousand Taka” by section 6(a) ofঅর্থ আইন, ২০২২(২০২২ সনের ১৩ নং আইন)."
    },
    {
      "footnote_text": "293The words “two lakh Taka” were substituted for the words “fifty thousand Taka” by section 6(a) ofঅর্থ আইন, ২০২২(২০২২ সনের ১৩ নং আইন)."
    },
    {
      "footnote_text": "294The words “ten years” were substituted for the words “six years” by section 6 of   অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "295The words “two lakh Taka” were substituted for the words “fifty thousand Taka” by section 6(a) ofঅর্থ আইন, ২০২২(২০২২ সনের ১৩ নং আইন)."
    },
    {
      "footnote_text": "296The words “two lakh Taka” were substituted for the words “fifty thousand Taka” by section 6(a) ofঅর্থ আইন, ২০২২(২০২২ সনের ১৩ নং আইন)."
    },
    {
      "footnote_text": "297Entries 47A, 47B and 47C were inserted by section 35 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "298Serial No. 47A and entries were substituted by section 6(b) ofঅর্থ আইন, ২০২২(২০২২ সনের ১৩ নং আইন)."
    },
    {
      "footnote_text": "299The words “two lakh Taka” were substituted for the words “fifty thousand Taka” by section 6(a) ofঅর্থ আইন, ২০২২(২০২২ সনের ১৩ নং আইন)."
    },
    {
      "footnote_text": "300Substituted by section 4 of  অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)."
    },
    {
      "footnote_text": "301Serial 51A was inserted by section 21 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)."
    },
    {
      "footnote_text": "302The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "303The words “one lakh” were substituted for the words “fifty thousand” by section 41 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)."
    },
    {
      "footnote_text": "304The words and commas “parcel thereof, or the records, accounts or documents, relating to such package or parcel, or refuses to answer questions put to him by an officer of customs,” were substituted for the words “and parcel thereof”  by section 41 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)."
    },
    {
      "footnote_text": "305The words “two thousand five hundred Taka” were substituted for the words “two hundred and fifty Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "306The words “one lakh” were substituted for the words “two thousand five hundred” by section 41 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)."
    },
    {
      "footnote_text": "307The words “two lakh Taka” were substituted for the words “fifty thousand Taka” by section 6(a) ofঅর্থ আইন, ২০২২(২০২২ সনের ১৩ নং আইন)."
    },
    {
      "footnote_text": "308The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "309The words “two thousand five hundred Taka” were substituted for the words “two hundred and fifty Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "310The words and comma “or remove from the warehouse,” were omitted by section 10(a) of অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন)."
    },
    {
      "footnote_text": "311The words “two lakh Taka” were substituted for the words “fifty thousand Taka” by section 6(a) ofঅর্থ আইন, ২০২২(২০২২ সনের ১৩ নং আইন)."
    },
    {
      "footnote_text": "312The words “and such goods shall also be liable to confiscation” were added before full stop (.) of “Taka” by section 5(a) of অর্থ আইন, ২০১৫ (২০১৫ সনের ১০ নং আইন)"
    },
    {
      "footnote_text": "313Entry was substituted by section 8(e) of the Finance Act, 2009 (Act No. X of 2009) (with effect from 1st July, 2008)."
    },
    {
      "footnote_text": "314The words “two lakh Taka” were substituted for the words “fifty thousand Taka” by section 6(a) ofঅর্থ আইন, ২০২২(২০২২ সনের ১৩ নং আইন)."
    },
    {
      "footnote_text": "315Substituted by section 4 of  অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)."
    },
    {
      "footnote_text": "316“The words “and such goods shall also be liable to confiscation” were added before full stop (.)  by section 5(b) of অর্থ আইন, ২০১৫ (২০১৫ সনের ১০ নং আইন)."
    },
    {
      "footnote_text": "317The words “two lakh Taka” were substituted for the words “fifty thousand Taka” by section 6(a) ofঅর্থ আইন, ২০২২(২০২২ সনের ১৩ নং আইন)."
    },
    {
      "footnote_text": "318The words “two lakh Taka” were substituted for the words “fifty thousand Taka” by section 6(a) ofঅর্থ আইন, ২০২২(২০২২ সনের ১৩ নং আইন)."
    },
    {
      "footnote_text": "319The words “two lakh Taka” were substituted for the words “fifty thousand Taka” by section 6(a) ofঅর্থ আইন, ২০২২(২০২২ সনের ১৩ নং আইন)."
    },
    {
      "footnote_text": "320The words “two thousand five hundred Taka” were substituted for the words “two hundred and fifty Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "321The item and entries were inserted by section 6 of   অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "322The words “five thousand Taka” were substituted for the words “five hundred Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "323The words “two lakh Taka” were substituted for the words “fifty thousand Taka” by section 6(a) ofঅর্থ আইন, ২০২২(২০২২ সনের ১৩ নং আইন)."
    },
    {
      "footnote_text": "324The words “twenty five thousand Taka” were substituted for the words “two thousand and five hundred Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "325The words “twenty thousand Taka” were substituted for the words “two thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "326The words “twenty thousand Taka” were substituted for the words “two thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "327The words “two lakh Taka” were substituted for the words “fifty thousand Taka” by section 6(a) ofঅর্থ আইন, ২০২২(২০২২ সনের ১৩ নং আইন)."
    },
    {
      "footnote_text": "328The words “twenty thousand Taka” were substituted for the words “two thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "329The words “five years” were substituted for the words “three years” by section 6 of   অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "330The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "331The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "332The words “five thousand Taka” were substituted for the words “five hundred Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "333The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "334The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "335The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "336The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "337The words “twenty thousand Taka” were substituted for the words “two thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "338The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "339The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "340The words “ten years” were substituted for the words “six years” by section 6 of   অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "341The words “and if the Magistrate in his discretion so orders also to whipping” were omitted by section 6 of   অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "342The words `five times` were substituted for the words `ten times` by section 6 of the Finance Act, 2011 (Act No. 12 of 2011)."
    },
    {
      "footnote_text": "343The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "344The words “five years” were substituted for the words “three years” by section 6 of   অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "345The words and commas “and, if the Magistrate, in his discretion so orders, to whipping” were omitted by section 6 of  অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "346The words “five years” were substituted for the words “three years” by section 6 of   অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "347The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "348The words “five years” were substituted for the words “three years” by section 6 ofঅর্থ আইন, ১৯৯২(১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "349The words “fifty thousand Taka” were substituted for the words “five thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "350The words “one hundred thousand Taka” were substituted for the words “ten thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "351The words “one hundred thousand Taka” were substituted for the words “ten thousand Taka” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)."
    },
    {
      "footnote_text": "352Sub-Section (3) and (4) were inserted by section 36 ofঅর্থ আইন, ২০০০(২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "353Sub-Section  (4) was  substituted by section 11 ofঅর্থ আইন, ২০০৩(২০০৩ সনের ১৭ নং আইন)"
    },
    {
      "footnote_text": "354Sub-Section (5) were inserted by section 10(b) ofঅর্থ আইন, ২০১৬(২০১৬ সনের ২৮ নং আইন)"
    },
    {
      "footnote_text": "355The proviso was substituted by section 6 of  অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "356The words “an officer not below the rank of  Assistant Commissioner of Customs” were substituted for the words “the Commissioner of Customs” by section 4 of  অর্থ আইন, ১৯৯৭ (১৯৯৭ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "357The words “an officer not below the rank of  Assistant Commissioner of Customs” were substituted for the words “the Commissioner of Customs” by section 4 of  অর্থ আইন, ১৯৯৭ (১৯৯৭ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "358The words “an officer not below the rank of  Assistant Commissioner of Customs” were substituted for the words “the Commissioner of Customs” by section 4 of  অর্থ আইন, ১৯৯৭ (১৯৯৭ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "359Section 158A was inserted by section 37 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "360The words “of like rank duly” were omitted by Article 2 of the Customs (Amendment) Order, 1972 (President’s Order No. 122 of 1972)"
    },
    {
      "footnote_text": "361The words “of smuggling” were substituted for the words and commas “related to exportation of such goods as the Central Government may, by notification in the official Gazette, specify in this behalf”  by Article 2 of the Customs (Amendment) Order, 1972 (President’s Order No. 122 of 1972)"
    },
    {
      "footnote_text": "362The word “smuggling” was substituted for the word “exportation” by Article 2 of the Customs (Amendment) Order, 1972 (President’s Order No. 122 of 1972)"
    },
    {
      "footnote_text": "363The words “Penal Code” were substituted for the words “Pakistan Penal Code” by section 11 of theFinance Act, 1980(Act No. XXIII of 1980)"
    },
    {
      "footnote_text": "364The colon (:) was substituted for the full-stop (.) and the proviso was inserted thereafter by section 38 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "365Section 171 was substituted by section 6 of  অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "366Clause (a) was substituted by section 11 of theFinance Act, 1980(Act No. XXIII of 1980)"
    },
    {
      "footnote_text": "367The words “Penal Code” were substituted for the words “Pakistan Penal Code” by section 11 of theFinance Act, 1980(Act No. XXIII of 1980)"
    },
    {
      "footnote_text": "368The words “High Court Division” were substituted for the words “High Court” by section 11 of theFinance Act, 1980(Act No. XXIII of 1980)"
    },
    {
      "footnote_text": "369The words “High Court Division” were substituted for the words “High Court” by section 11 of theFinance Act, 1980(Act No. XXIII of 1980)"
    },
    {
      "footnote_text": "370The words “High Court Division” were substituted for the words “High Court” by section 11 of theFinance Act, 1980(Act No. XXIII of 1980)"
    },
    {
      "footnote_text": "371Clause (2) was substituted by section 11 of theFinance Act, 1980(Act No. XXIII of 1980)"
    },
    {
      "footnote_text": "372Section 179 was substituted by section 11 of theFinance Act, 1980(Act No. XXIII of 1980)"
    },
    {
      "footnote_text": "373The existing provision was numbered as sub-section (1) of that section by section 12 of  অর্থ আইন, ২০০৩ (২০০৩ সনের ১৭ নং আইন)"
    },
    {
      "footnote_text": "374The Table was substituted by section 4 ofঅর্থ আইন, ২০২১(২০২১ সনের ১২ নং আইন)"
    },
    {
      "footnote_text": "375The colon (:) was substituted for the full-stop (.) by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)"
    },
    {
      "footnote_text": "376Section 181 was renumbered as 181(1) by section 2 of the Customs (Amendment) Ordinance, 1985 (Ordinance No. XI of 1985)"
    },
    {
      "footnote_text": "377Sub-section (2) was added by section 2 of the Customs (Amendment) Ordinance, 1985 (Ordinance No. XI of 1985)"
    },
    {
      "footnote_text": "378The words “Taka five thousand” were substituted for the words “five hundred rupees” by section 11 of theFinance Act, 1980(Act No. XXIII of 1980)"
    },
    {
      "footnote_text": "379The words “five years” were substituted for the words “three years” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)"
    },
    {
      "footnote_text": "380The words “ten thousand Taka” were substituted for the words “Taka five thousand” by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)"
    },
    {
      "footnote_text": "381CHAPTER XVIIIA and under this chapter \"section 192A, 192B, 192C, 192D, 192E, 192F, 192G, 192H, 192I, 192J and 192K \" were inserted by section 7 of the Finance Act, 2011 (Act No. XII of 2011)."
    },
    {
      "footnote_text": "382The words and hyphen “or Pre-shipment Inspection Agency” were inserted after the words “exporter” by section 6 of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012)."
    },
    {
      "footnote_text": "383The words and hyphen “or Pre-shipment Inspection Agency” were inserted after the word “exporter” by section 10 of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012)."
    },
    {
      "footnote_text": "384Section 192C was substituted by section 6(a) of the Finance Act, 2013 (Act No. XXV of 2013) (with effect from 1st July, 2013)."
    },
    {
      "footnote_text": "385The word ''and'' was omitted by section 3(a)(1) of the Finance Act, 2014 (Act No. IV of 2014) (with effect from 1st July, 2014)."
    },
    {
      "footnote_text": "386The semi-colon and word ''; and'' was substituted for the full-stop (.) by section 3(a)(2)(i) of the Finance Act, 2014 (Act No. V of 2014) (with effect from 1st July, 2014)."
    },
    {
      "footnote_text": "387Clause (c) was added by section 3(a)(2)(ii) of the Finance Act, 2014 (Act No. V of 2014) (with effect from 1st July, 2014)."
    },
    {
      "footnote_text": "388The commas and words '', except disputes related to customs classification and penalty thereof, pending under mandatory pre-shipment inspection system'' was inserted after the word ''goods'' by section 3(b) of the Finance Act, 2014 (Act No. V of 2014) (with effect from 1st July, 2014)."
    },
    {
      "footnote_text": "389The word and comma “fees,” were inserted after the word and comma “appointment,” by section 8(a) of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012)."
    },
    {
      "footnote_text": "390The words and hyphen “or Pre-shipment Inspection Agency” were inserted after the words “exporter” by section 8(b) of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012)."
    },
    {
      "footnote_text": "391The words and hyphen “or Pre-shipment Inspection Agency” were inserted after the words “exporter” by section 9 of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012)."
    },
    {
      "footnote_text": "392The words and commas “agreement, including commitment to pay the duty and taxes or refund the same, as the case may be, in the agreed time limit,” were substituted for the word and comma “agreement,” by section 11(a) of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012)."
    },
    {
      "footnote_text": "393The words and hyphen “or Pre-shipment Inspection Agency” were inserted after the word “exporter” by section 11(c) of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012)."
    },
    {
      "footnote_text": "394The words and hyphen “or Pre-shipment Inspection Agency” were inserted after the word “exporter” by section 11(c) of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012)."
    },
    {
      "footnote_text": "395Sub-section (3) was substituted by section 12 of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012)."
    },
    {
      "footnote_text": "396The words and hyphen “or Pre-shipment Inspection Agency” were inserted after the words “exporter” by section 13 of the Finance Act, 2012 (Act No. XXVI of 2012) (with effect from 1st July, 2012)."
    },
    {
      "footnote_text": "397Section 193A was renumbered as 193B by section 5 of  অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)"
    },
    {
      "footnote_text": "398The words “or on an application made by any person” were omitted by section 5 of  অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)"
    },
    {
      "footnote_text": "399Sections 193 and 193A were substituted for the previous section 193 by section 5 of  অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)"
    },
    {
      "footnote_text": "400Sub-section (6), (7) and (8) were added by section 11 of  অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন)"
    },
    {
      "footnote_text": "401Section 193C was substituted by section 4 of  অর্থ আইন, ১৯৯৭ (১৯৯৭ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "402Sub-section (1) was substituted by section 42 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "403The words, figure and letter “or section 196A” were inserted by section 5 of  অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)"
    },
    {
      "footnote_text": "404The words “fifty per cent of the duty demanded or fifty per cent of the penalty imposed, or both, as the case may be” were substituted for the words “the duty demanded or the penalty levied” by section 9 of  অর্থ আইন, ২০০৪ (২০০৪ সনের ১৬ নং আইন)"
    },
    {
      "footnote_text": "405The words “the amount of the penalty as aforesaid” were substituted for the words “as aforesaid the entire amount of the penalty” by section 9 of  অর্থ আইন, ২০০৪ (২০০৪ সনের ১৬ নং আইন)"
    },
    {
      "footnote_text": "406The words “penalty imposed” were substituted for the words “penalty levied” by section 9 of  অর্থ আইন, ২০০৪ (২০০৪ সনের ১৬ নং আইন)"
    },
    {
      "footnote_text": "407Section 196D was substituted by section 39 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "408The word “ninety” was substituted for the word “sixty” by section 43 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "409Section 196G was substituted by section 42 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "410Sections 196M and 196N were inserted by section 5 of  অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)"
    },
    {
      "footnote_text": "411Section 196 was substituted by section 12 ofঅর্থ আইন, ২০২০(২০২০ সনের ৯ নং আইন)।"
    },
    {
      "footnote_text": "412Clause (c) was substituted by section 6 ofঅর্থ আইন, ২০২৩(২০২৩ সনের ১৪ নং আইন) (With effect from 1st July 2023)."
    },
    {
      "footnote_text": "413The words “any decision or order passed by the Commissioner of Customs or Commissioner of Customs (Bond) or Director General (Duty Exemption and Drawback) or any officer of Customs equivalent to Commissioner of Customs” were substituted for the words “a decision or order passed by the Commissioner of Customs as an adjudicating authority” by section 5 (a) ofঅর্থ আইন, ২০১৭(২০১৭ সনের ১৪ নং আইন)."
    },
    {
      "footnote_text": "414Sub-section (3) was substituted by section 7 ofঅর্থ আইন, ২০২২(২০২২ সনের ১৩ নং আইন) (With effect from 1st July 2022)."
    },
    {
      "footnote_text": "415The words and comma “duties, taxes” were substituted for the word “duty” by section 5 (b) ofঅর্থ আইন, ২০১৭(২০১৭ সনের ১৪ নং আইন)."
    },
    {
      "footnote_text": "416The words and comma “duties, taxes” were substituted for the word “duty” by section 5 (b) ofঅর্থ আইন, ২০১৭(২০১৭ সনের ১৪ নং আইন)."
    },
    {
      "footnote_text": "417The words “three hundred Taka” were substituted for the words “two hundred taka” by section 14 of the Finance Act,2010(Act No.XXXIII of 2010)."
    },
    {
      "footnote_text": "418The words and comma “duties, taxes” were substituted for the word “duty” by section 5 (b) ofঅর্থ আইন, ২০১৭(২০১৭ সনের ১৪ নং আইন)."
    },
    {
      "footnote_text": "419The words “one thousand two hundred Taka” were substituted for the words “one thousand taka” by section 14 of the Finance Act,2010(Act No.XXXIII of 2010)."
    },
    {
      "footnote_text": "420Sub-sections (7) and (8) were added by section 14 of the Finance Act,2010(Act No.XXXIII of 2010)."
    },
    {
      "footnote_text": "421The words \"within four years\" were substituted for the words \"within two years\" by section 8 of the Finance Act, 2011 (Act No. XII of 2011)."
    },
    {
      "footnote_text": "422The words and commas “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” were added by section 4 of  অর্থ আইন, ২০০৬ (২০০৬ সনের ২২ নং আইন)"
    },
    {
      "footnote_text": "423Sub-section (2) and (3) were substituted by section 13 ofঅর্থ আইন, ২০২০(২০২০ সনের ৯ নং আইন)"
    },
    {
      "footnote_text": "424The words and figure “Where an appeal has been preferred to the High Court Division under section 196D” were substituted for the words and figure “Where any case has been referred to the High Court Division under section 196D” by section 41 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "425The existing section 196A was renumbered as section 196K by section 5 of  অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)"
    },
    {
      "footnote_text": "426The words, figures, brackets, letter and  symbol were inserted  “or a Chartered Accountant as is defined in Article 2(1)(b) of theBangladesh Chartered Accountants Order, 1973(President’s Order No. 2 of 1973)” after the word “prescribed in this behalf”  by section 5 (a) ofঅর্থ আইন, ২০২১(২০২১ সনের ১১ নং আইন)."
    },
    {
      "footnote_text": "427The words “or a Chartered Accountant ” were inserted after the words “Customs Consultant” by section 5(b) ofঅর্থ আইন, ২০২১(২০২১ সনের ১১ নং আইন)"
    },
    {
      "footnote_text": "428Section 196B was substituted by section 5 of  A_© AvBb, 1987 (1987 m‡bi 27 bs AvBb) which was renumbered as section 196L by section 5 of  অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)"
    },
    {
      "footnote_text": "429The words “or on an application made by any person” were omitted by section 5 of  অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)"
    },
    {
      "footnote_text": "430Section 197A was substituted by section 8 of অর্থ আইন, ২০১৯ (২০১৯ সনের ১০ নং আইন)(With effect from 1st July 2019)."
    },
    {
      "footnote_text": "431Section 197B and section 197C were inserted by section 9 of অর্থ আইন, ২০১৯ (২০১৯ সনের ১০ নং আইন)(With effect from 1st July 2019)."
    },
    {
      "footnote_text": "432Section 197D  was inserted by section 14 ofঅর্থ আইন, ২০২০(২০২০ সনের ৯ নং আইন)"
    },
    {
      "footnote_text": "433Sub-section(1)was substituted by section 6  ofঅর্থ আইন, ২০২১(২০২১ সনের ১১ নং আইন)"
    },
    {
      "footnote_text": "434The existing section was numbered as sub-section (1) of that section by section 43 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "435The words “or  measure and detain any goods in the prescribed manner, place and time in part or full as he deems proper” were substituted for the words “or  measure any goods” by section 7 of  অর্থ আইন, ২০১৫ (২০১৫ সনের ১০ নং আইন)"
    },
    {
      "footnote_text": "436Sub-section (2) was added by section 43 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "437Sub-section (4) was added by section 44 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "438The words and the commas “examination, including any investigation, scientific or chemical test or draft survey, by an officer of Customs, removal or warehousing thereof shall be done, and any facilities or assistance required for any such examination, investigation, test or survey shall be provided, by or at the expense of the owner of the goods” were substituted for the words and commas “examination by an officer of Customs, removal or warehousing thereof shall be done, and any facilities or assistance required for any such examination shall be provided, by or at the expense of the owner of the goods” by section 4 of  অর্থ আইন, ১৯৯৪ (১৯৯৪ সনের ১১ নং আইন)"
    },
    {
      "footnote_text": "439The word “Government” was substituted for the words “Central Government” by section 11 of theFinance Act, 1980(Act No. XXIII of 1980)"
    },
    {
      "footnote_text": "440Section 202A was inserted by section 4 of  অর্থ আইন, ১৯৯৭ (১৯৯৭ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "441Section 202 was substituted by section 7 of theFinance Ordinance, 1986(Ordinance No. XLV of 1986)"
    },
    {
      "footnote_text": "442The words “and Value Added Tax Officer” were inserted by section 3 of  অর্থ আইন, ১৯৯৬ (১৯৯৬ সনের ১৮ নং আইন)"
    },
    {
      "footnote_text": "443The words “or Value Added Taxable ” were inserted by section 7 of  অর্থ আইন, ২০০৫ (২০০৫ সনের ১৬ নং আইন)"
    },
    {
      "footnote_text": "444The semi-colon (;) was substituted for the full-stop (.) and clause (f) was inserted by section 3 of  অর্থ আইন, ১৯৯৬ (১৯৯৬ সনের ১৮ নং আইন)"
    },
    {
      "footnote_text": "445The words, brackets and figure “of the district or to a certificate officer appointed under sub-section (3) in whose jurisdiction” were substituted for the words “of the district in which” by section 4 of  অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)"
    },
    {
      "footnote_text": "446The words “or certificate officer” were inserted by section 4 of  অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)"
    },
    {
      "footnote_text": "447Sub-section (3) was inserted by section 4 of  অর্থ আইন, ১৯৯৯ (১৯৯৯ সনের ১৬ নং আইন)"
    },
    {
      "footnote_text": "448The words “or detained” were inserted by section 6 of  অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)"
    },
    {
      "footnote_text": "449The words “on payment of such fee as the Board may determine for this purpose” were substituted for the words “on payment of a fee not exceeding twenty Taka” by section 5 of  অর্থ আইন, ২০০৬ (২০০৬ সনের ২২ নং আইন)"
    },
    {
      "footnote_text": "450Section 204A was inserted by section 45 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "451Section 204B was insered by section 8 ofঅর্থ আইন, ২০২২(২০২২ সনের ১৩ নং আইন)."
    },
    {
      "footnote_text": "452Section 205 was substituted by section 6 of  অর্থ আইন, ২০০৬ (২০০৬ সনের ২২ নং আইন)"
    },
    {
      "footnote_text": "453Section 211 was substituted by section 46 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "454Sub-section (1) was substituted by section 44 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "455The words  “five years” were substituted for the words “three years” by section 7 ofঅর্থ আইন, ২০১৮(২০১৮ সনের ২২ নং আইন) (With effect from 1st July 2018)."
    },
    {
      "footnote_text": "456Sub-section (4) was added by section 44 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "457Section 215A was substituted by section 44A of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "458Section 215B was inserted by section 6 ofঅর্থ আইন, ২০১৭(২০১৭ সনের ১৪ নং আইন)."
    },
    {
      "footnote_text": "459Section 216A was inserted by section 45 of  অর্থ আইন, ২০০১ (২০০১ সনের ৩০ নং আইন)"
    },
    {
      "footnote_text": "460Section 217A was inserted by section 48 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "461The words “an officer or employee of customs” were substituted for the words “a Customs Officer” by section 15 of the Finance Act,2010(Act No.XXXIII of 2010)."
    },
    {
      "footnote_text": "462Section 217B was inserted by section 16 of the Finance Act,2010(Act No.XXXIII of 2010)."
    },
    {
      "footnote_text": "463Section 219B was inserted by section 22 of অর্থ আইন, ২০০২ (২০০২ সনের ১৪ নং আইন)"
    },
    {
      "footnote_text": "464The words “Third Schedule” were substituted for the words “First Schedule” by section 11 of theFinance Act, 1980(Act No. XXIII of 1980)"
    },
    {
      "footnote_text": "465The words “Third Schedule” were substituted for the words “First Schedule” by section 11 of theFinance Act, 1980(Act No. XXIII of 1980)"
    },
    {
      "footnote_text": "466sub-section (4) was omitted by section 13 of অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন)"
    },
    {
      "footnote_text": "467Section 219A was inserted by section 49 of  অর্থ আইন, ২০০০ (২০০০ সনের ১৫ নং আইন)"
    },
    {
      "footnote_text": "468The words “forty five” were substituted for the words “thirty” by section 14 of অর্থ আইন, ২০১৬ (২০১৬ সনের ২৮ নং আইন)"
    },
    {
      "footnote_text": "469The words “Fourth Schedule” were substituted for the words “Second Schedule” by section 11 of theFinance Act, 1980(Act No. XXIII of 1980)"
    },
    {
      "footnote_text": "470Section 223 was added by section 17 of the Finance Act,2010(Act No.XXXIII of 2010)."
    }
  ],
  "copyright_info": {
    "copyright_text": "Copyright©2019, Legislative and Parliamentary Affairs DivisionMinistry of Law, Justice and Parliamentary Affairs"
  },
  "source_url": "http://bdlaws.minlaw.gov.bd/act-print-354.html",
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    "act_title_from_csv": "The Customs Act, 1969  [Repealed]",
    "act_no_from_csv": "IV",
    "act_year_from_csv": "1969",
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    "govt_system": "Military Rule",
    "position_head_govt": "President of Pakistan",
    "head_govt_name": "General Yahya Khan",
    "head_govt_designation": "President of Pakistan (Military regime)",
    "how_got_power": "Military succession/coup",
    "period_years": "1969-1971",
    "years_in_power": 2
  },
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  },
  "legal_system_context": {
    "period_info": {
      "period_name": "East Pakistan Period",
      "year_range": "1947-1971",
      "act_year": 1969
    },
    "legal_framework": {
      "primary_laws": [
        "Government of India Act 1935 (adapted)",
        "Pakistan Constitution 1956",
        "Pakistan Constitution 1962"
      ],
      "court_system": [
        "Dhaka High Court (1948)",
        "District Courts",
        "Federal Court/Supreme Court of Pakistan"
      ],
      "legal_basis": "Adapted British-Indian laws with Islamic provisions",
      "enforcement_mechanism": "Pakistani legal system"
    },
    "government_system": {
      "type": "Federal Parliamentary (1947-1958), Presidential (1958-1971)",
      "structure": "Provincial government under federal system",
      "revenue_collection": "Federal and provincial taxation",
      "administrative_units": [
        "Province",
        "Districts",
        "Thanas"
      ]
    },
    "policing_system": {
      "law_enforcement": "East Bengal/East Pakistan Police",
      "military_police": "Pakistan Army and paramilitary forces",
      "jurisdiction": "Provincial police under federal oversight"
    },
    "land_relations": {
      "tenure_system": "East Bengal State Acquisition and Tenancy Act 1950",
      "property_rights": "Abolition of zamindari system",
      "revenue_system": "Direct government land revenue",
      "peasant_status": "Farmers as direct tenants to state"
    },
    "key_characteristics": [
      "Zamindari abolition (1951)",
      "Language movement legal issues (1952)",
      "Military rule periods (1958-1971)",
      "Constitutional crises and martial law",
      "Bengali autonomy demands and legal frameworks"
    ],
    "context_added_timestamp": "2025-07-19 20:26:26"
  }
}