অর্থ আইন, ২০০০ — ধারা ১২: Act No. IV of 1969 এর section 25 এর সংশোধন

অর্থ আইন, ২০০০ — ধারা ১২: Act No. IV of 1969 এর section 25 এর সংশোধন — আইন শিক্ষালয়অর্থ আইন, ২০০০ — ধারা ১২। Act No. IV of 1969 এর section 25 এর সংশোধন ১২৷ Customs Act এর section 25 এর- (ক) sub-section () এর পর নিম্্নবর্ণিত Explanation সংযোজিত হইবে:- “Explanation.- For the purposes of this sub-section, the expression- (a) “the time of importation” means- (i) the date on which a bill of entry is presented under section 79 in case of goods cleared for home-consumption; (ii) the date on which the bonded goods are actually removed from the warehouse in case of goods cleared from a warehouse for home consumption under section 104; (iii) in the case of presentation of a bill of entry in anticipation of arrival of a vessel or aircraft by which the goods are imported, the date on which the manifest of the conveyance is delivered after its arrival; (iv) the date of payment of duty in the case of any other goods; and (b) “the time of exportation” means the time when the bill…