ACC sues Bangladesh-Taiwan Ceramic for evading Tk38.86 crore duty, misusing bond facilities

The Anti-Corruption Commission (ACC) has filed a case against 10 individuals, including officials of Bangladesh-Taiwan Ceramic Industries Ltd and two C&F agents, over alleged duty evasion of Tk38.86 crore through misuse of bonded warehouse facilities.

ACC Assistant Director Dhiraj Chandra Barman filed the case today (17 February) at Chattogram District Integrated Office-1 following a probe into alleged import irregularities at Customs House, Chattogram, confirmed the deputy director of the office.

The accused include Hasan Sharif, Md Zia Uddin, Khwaja Shahadatullah, Md Ziaur Rahman, Adil Rizwan, Md Khairuzzaman, Md Shahidul Haque, Hasan Shahin, and C&F agent owners Dipanwita Barua and Surit Barua.

According to the FIR, Bangladesh-Taiwan Ceramic Industries Ltd, a 100% export-oriented company registered under bond licence in 2013, imported tiles from China, declaring them as unglazed or unfinished goods.

Between 2013 and September 2017, the company imported 22,943.65 metric tonnes of tiles through 62 bills of entry under bonded facilities, which allow duty-free import of raw materials on condition of full export after processing.

A shipment was held by the Customs Intelligence and Investigation Directorate at Chattogram, prompting a physical examination in the presence of customs officials and representatives of the importer and C&F agent.

Samples were later sent to the Glass and Ceramic Engineering Department of Bangladesh University of Engineering and Technology (Buet for laboratory analysis. Based on Buet's expert opinion, World Customs Organization explanatory notes, Bangladesh Customs Tariff interpretations, and National Board of Revenue advance rulings, investigators concluded the goods were finished tiles, not unfinished products as declared.

Under bond rules, imported goods must be processed and fully exported. The ACC probe, however, found discrepancies in export claims.

Records collected from the National Board of Revenue, Customs House Chattogram, Bond Commissionerate, and the company's lien bank, Global Islami Bank's Motijheel branch, showed 80 bills of export submitted during the period, with corresponding proceeds reflected in Bangladesh Bank data.

Verification with off-dock operators Golden Container and Incontrade Ltd found no record of export handling. Shipping agents One Cargo Ltd and Z&Z Express Services Ltd also reported that bills of lading submitted to banks were not issued by them and were not genuine.

Customs officials named in the documents, including revenue officer Dilip Chowdhury and assistant revenue officer Nurul Islam, told investigators that they had not examined the consignments and that the signatures shown were not theirs.

Audit reports of the Bond Commissionerate for 2013–2017 also noted stock discrepancies and evidence of sales of bonded goods in the local market.

The ACC alleges that the accused, in collusion, fabricated export documents and used forged papers to show shipments that did not take place, allegedly evading Tk38,86,48,100.47 in customs duties by importing finished tiles under bonded facilities without exporting them.

The case has been filed under sections 467, 468, 471, 420, and 109 of the Penal Code, with Customs House Chattogram identified as the location of occurrence. The ACC said additional individuals may be included if further evidence emerges during the investigation.