Customs, Excise and VAT (appeal) Commissionerate, Dhaka II, Floor 12th, National Board of Revenue (NBR), Plot F, 1/A Agaron, Sher-e-Bangla Nagar, Dhaka-1207

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(A) Value Added Tax Act of 1991- 4 (1) of the Value Added Tax of the following officers of the rank of Commissioner of any decision given by the / any person aggrieved by an order / decision of the organization / order, against the supply of goods or services provided in the Article 56 of the same Act, under detention or sale of any order or import of goods Customs Act, 1969, under section 8 or 98 of the decision or order, except, that the order / decision or the issuance of the order of 90 (ninety) days the Commissioner (Appeal) - will be submitted to the appeal. However, Article 4 (1 a) (i) of the proviso according to the Commissioner (Appeals) without sufficient cause for such a period of 60 (sixty) days to be able to allow the appeal.

(B) Value Added Tax Act, 1991, Section 4 (b) (a) According to the Commissioner (Appeal) days to file an appeal, if there is no such tax claims levied taxes of 10% or 10% of the fine must be paid.

(C) Value Added Tax Act, 1991, Section 4 (3) According to the provisions of any decision or order by the National Board of Revenue to start proceedings under Article 43 of the aforesaid Act against the decision or order of the appeal not.