Customs_act-2023

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†iwR÷vW© bs wW G-1 evsjv‡`k †M‡RU AwZwi³ msL¨v KZ…©c¶ KZ…©K cÖKvwkZ eyaevi, A‡±vei 25, 2023 evsjv‡`k RvZxq msm` XvKv, 09 KvwZ©K, 1430 †gvZv‡eK 25 A‡±vei, 2023 wbgœwjwLZ wejwU 09 KvwZ©K, 1430 †gvZv‡eK 25 A‡±vei, 2023 Zvwi‡L RvZxq msm‡` DÌvwcZ nBqv‡Q : — ev. Rv. m. wej bs 53/2023 Customs Act, 1969 Customs Act, 1969 (Act No. IV of 1969) ; !" #$ % %:  ' () * +। -./ 0 1।  (+) !% % 4 %, 6768 ( %। (6) , 9 : ; , % < = 1 , % < !% % 1 %। 6। -: ।  > ? @ A ' , !% %  (+) “ C %DE ” (' 1 = 66G ! (= H 4, !I % !- JK - C %DE ; ( 14781 ) g~j¨ : UvKv 110  00 14782 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 (6) “L ” (' 1 L0 % M - L0 ; (8) “L ” (' 1 !%$ NO P- . M L , !- QO M L % 4 RS / T 1 1 U Q L< (= P ' 1 V !%$ (consignee) NO % (UW1O %; (X) “L Y” (' 1 L0 % - L0 % V 0 % V !%$ M, !- - L0 EO (derelict) M, % ./ (jetsam) M, ZU (flotsam) M Q [- 0> (wreck) % (UW1O %; (G) “L \] ” (' 1 M L ^1 L Y M Q = +_, +`, 67 68 ! (= , .a, 4 \] (b \], 1 !- c9, Qd %-, (E d- f ^- %g f 1 \]; = 6X ! (= Lh b g i1 . . f 1 i1 -j 1 % (UW1O % ; (k) “Q l M” (' 1 4 \] 0 = % !%$ L Y M N - L0 ! m % (b m n Y M; (o) “Q O i1 . ” (' 1 M L / ^1 1 ^ L b % ; . / -p ; (_) “!d” (' 1 0 - !d, q - !r g f 1- !d, 1 !d !- s%9 g f 1- !d = 6X8 ! (= %t / NO (' = 6XX ! (= 1 b (R / NO % (UW1O %; (`) “E Q” (' 1 = ++ ! (= u > = +6 ! (= %t / p ; (+7) “E Q- 40” (' 1 = +7 ! (= E Q- 40 u > p ; (++) “ 1 u > ” (' 1 = X_ , .a, = GG ! (= Lh 1 u > ; (+6) “ 4 (EU d% f ” (' 1 = _ ! (= 4 (EU d% f u > ! ; (+8) “ 4 (EU n-d% 9 1 ” (' 1 = _ ! (= 4 (EU n-d% 9 1 u > ! ; evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14783 (+X) “ 4 ! ” (' 1 = ` ! (= = 1 4 40 , !- L Y / b M 4 i1 . i1 V v L T 1 ! = . ' % ! % (UW1O %; (+G) “ 4 ^Q9 4” (' 1 f 1 i1 S 4 ^Q9 %f w, !x-yz (b b w Q O U{- Y ; (+k) “ 4 11 ” (' 1 = X ! (= / 4 11 ; (+o) “ 4 m” (' 1 = _ ! (= 4 m u > m; (+_) “ 4 |” (' 1 - L0 (b b L0 (} ) M L , / , C 9, p U ~L !- L Y M (p p U ^1 !% % = J Q 4 11 i1 j 1 ; (+`) “ 4 w” (' 1 4 > # 1 w, ' :  () L0 b V v L ; (<) L ; ( ) % f 1 -; (u) Q9 f 1 -; () 4 E Q-; () C 9; (V) C t0 d; () L ; () / ; () f 1 i1, 9 : ; , = 1 (b w; (67) “ 4 m” (' 1 = _ ! (= 4 m u > ! ; (6+) “ 4 JK (assessable value)” (' 1 = 6o (R $ JK, M Q 4 \] h; (66) “ 4 \]” (' 1 ' g Q< \], (' - L0 M 0 p - U (b % (= L \]; (68) “ 4 40” (' 1 = _ ! (=, , u > 4 m, 4 m, p 4 40, 4 (EU d% f , 4 (EU n-9% 9 1 , (R$ (b ! ; 14784 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 (6X) “ ” (' 1 % (= >= : =->= (' 4 \] g L # 1 M - L0 (EU % , ' :  () L N, 0 >= % C ; (<) P 1 , n , , f , f , JK ', (' P 1, n, , f JK ' (' i1, , 9 : ; = 1 JK (= JK M; ( ) , n , Qv (b p (' N M ) NO L (concealed) M; (u) = _ = ` ! (= u > 9 N (b 9 (route) 4 40 N (b p % M; !- QO M Q< b z , ' 1 Q (UW1O % !- 0 (NOJ N LR %; () f 1 i1, 9 : ; , = 1 (b M; (6G) “ (wharf)” (' 1 = ` ! Lg (<) ! (= 4 m M M % < b (R L p ; (6k) “L=” (' 1 Penal Code, 1860 (Act No. XLV of 1860); (6o) “L 1 =” (' 1 Code of Civil Procedure, 1908 (Act No. V of 1908); (6_) “= 1 ” (' 1 = , .a, L0 : ; = 1 ; (6`) “b 1 (adjudication)” (' 1 4 ( = > ' ' 11 i1 j 0 1 ; (87) “ M” (' 1 (p ^h !- # 1 M % (UW1O %, ' :  () ; (<) L ; ( ) N ; (u) % f 9 ; () !- L a (negotiable instruments); !- () f 1 i1, 9 : ; , u > (b M; evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14785 (8+) “ M u > ” (' 1 = _+ ! = (R Lh M u > ; (86) “ M b (H.S. Classification)” (' 1 World Customs Organization (WCO) i1 Q Harmonize d Commodity Description and Coding System (RT 1 , !% % ' g (R M b ; (88) “ ” (' 1 C %DE ; (8X) “gnL 1 =” (' 1 Code of Criminal Procedure, 1898 (Act No. V of 1898); (8G) “ - L0 4 ” (' 1 - L0 ' O Q l 9< % Y 6X (0) E % 1 U J ) ; (8k) “ - L0 S S ” (' 1 - L0 p (= !- - L0 (p (R / % . / S , ^ NO-u; (8o) “=” (' 1 !% % (= =; (8_) “ f 1” (' 1 National Board of Revenue Order, 1972 (President’s Order No. 76 of 1972) ! (= H P f 1; (8`) “NO” (' 1 ^ , (-0L J , S , -p , NO -u Q (UW1O %; (X7) “ / NO” (' 1  () n .a, 4 ; (<) Qv .a, r %9; ( ) C .a, r , NO; (u) (b b .a, Q | ; (X+) “ 4 ” (' 1, n .a, %9 4 N QO n Q i1 L V !%$ NO; (X6) “ ' ' 11 (appropriate officer )” (' 1 !% % (= L .a, !% % ; (=, QO L b L / 4 11 ; (X8) “ ” (' 1 , p 0 ' M a b N¡ | ( | ; 14786 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 (XX) “/ \] ” (' 1 M / ^1 / N M Q 4 \] (b \], 1, = 6X ! (= Lh b g (b i1 . . f 1 i1 -j 1 Q (UW1O % ; (XG) “/ ” (' 1 !%$ NO P- . M / , !- QO M / u > L !- / T 1 1 U Q L< (= P ' 1 V ' , !%$ (consignor) NO Q (UW1O %; (Xk) “/ 1 u > ” (' 1 = GG ! (= Lh / 1 u > ; (Xo) “L ” (' 1 N b } M !-, . N b Q Q, ¢ , £ | -0 (b b Q !- aL 9 £ Q QO Y (b M Q (UW1O %; (X_) “\] ” (' 1 L \] (' / \] ; (X`) “p 4 40” (' 1 = _ ! (= (EU L m p 4 40 u > p । 8। % = b।  (b % A% ' ¤ , !% % = = b %। ; () 4 11 !- . X। 4 11 ।  !% % Q T, f 1, 9 : ; , QO : Q< ! 1 b NO # 1 L L , ' :  () ; (<) ( ); ( ) (r); (u) ( 4 JK (EU . ); () ( - L0 ? Q%f ); () ( ); (V) f ( 4 m LU); () f ( 4 E 1 ); evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14787 () f ( 4, !I % E 9 0. ! f); () f (¥ m ); (9) (E f0 0 ( 4, (E f0 f f ( ); (¦) d 0 ( 4 f d f ( ); (f) f§ 0 ( 4 -; (¨) (E 4E d 0 ( 4 (E 4E d f ; () P 11 ; () P 11 ; !- (') P 11 1 # !%$ (b L 4 11 । G। 4 11 . 1N।  4 11 !% % ; (' (= Lh . Q ( 1 1N ; !- , (=© 11 Lh . !- Q ( 1 1N ^ L : 01 ' , f 1, = (' 0> L0 ; , QO . 1N Q $ Q O %$ = 1 !- 01 । k। . ( 1 ।  (+) f 1, 9 : ; , : Q< 01 ., 4 11 (N Qª L 11 b = 1 L . (b 4 11 ( 1 । (6) f 1, 9 : ; , : Q< 01 ., 4 11 b = 1 L (b 11 Q ( 1 : 01 ' , = _ ! (= u > 4 m, 4 m, p 4 40 ! .a QO$ . ( 1 % !- 4 w L / 4 11 ©. | % । o। 4 11 ।  4 11 i1 !% % (= L .a , = - S , P 0 -p , =w -p , ' 1 S , 0. S !- S -p 11 1 । 14788 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 i () m, m, p 4 40, %E L u > _। 4 m, 4 m, %E L u > ।  (+) f 1, 9 : ; ,  () m m L Y M M !- / N M M % , % m m, ' , 4 m 4 m ; (<) p p ' (' (EU ' L Y M / N M % (' M M % , % p p 4 40 (' 4 (EU d% f (' 4 (EU n-d% 9 1 ; !- ( ) 9 ), 9 : ; = 1 , M M p ' (EU ' p 4 40 4 40 U L L / %, Q = 1 Q 9 4 9  u > । (6) p 4 m u > %, p % - L0 = 1 4 m Q l E !-, !% % Q T, 4 Q !- Q M । `। ( p (R L !- 4 40 = 1 . ।  f 1, 9 : ;  () 4 40 = 1 ; (<) 4 40 M M % !- ।  f 1, 9 : ; , ¬L 1 ó p E Q- 40 u > । evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14789 ++। E Q = 1 ।  (r) (' f 1 i1 . / , , E Q- 40 E Q = 1 , p \] M 4 \] 0 = N < %। +6। E Q %t L , p , , %E L।  (+) (r) (' f 1 i1 . / , Q -= (6) ! = ., E Q- 40, (-00> w p (enclosure), # 1 Q E Q b %t L , ' :  () %t i1 . L Y \] M ~L < ; (<) E Q ~L < ¬= % !%$ L Y M ~L < ; (' ( ) L Y \] M % 1 -0 M । (6) !% = Q T, # 1 > = %, ' :  () E Q %t ® E Q Np ; (<) E Q Q Y !- E Q ~L M Q 01, w =>=; !- ( ) E Q L । (8) (r) f 1 i1 . / (b , !% = (= / %t E Q ~LY M Q \] 0 = Q, d L b L 10 L । (X) (r) f 1 i1 . / (b , Q -= (+) ! (= Lh %t # 1 p , ' :  () %t !% % L= = = %t 01 ? ; (<) P ' 1 %t p Q O %। (G) Q -= (X) ! Lg (<) ! (= %t p .a, > ¯h 1 U %tL (Rl -yz % (= %¬EY N 0 O ° (%!) p ' । 14790 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 (k) Q -= (X) ! (= %t p ±, %t 9 !% % (= ' , QO L 1 (N ' । +8। 4 11 ( b 40।  , , 4 m Q 9² p 40 (' Q = 1 , p (' ) QO m (' m % 1 4 11 ( b %, !- Ports Act, 1908 (Act No. XV of 1908) ! L ³ Np % ' , % %9 i1 m % !%$ m ´ L 1z p (' v %, L 10 L । ' 1 () %C f 1 !- d +X। %C ) L L < d L ।  (+) !% % Q T, f 1, 9 : ; , !% % (= L d %C ) L < L % Q L 1z । (6) f 1 Q -= (+) ! (= %C ) L L < d L w !- x-yz (b b > L ^1 = । +G। %C f 1 -.।  f 1 %C ) L <Y L L Y d ^1 μ %C f 1 = 1 L b -. । +k। 677k 8` - % E ।  % ) L L < d L .a, *, μ O %, 677k (677k 8` - %) ! -yz = E %। } () L / >w !- | +o। >w (prohibition) !- | ।  (+) (b % ³$ A% ' ¤ , # 1 M L / % , ' :  () = ; (<) t 9 !- (b N; ( ) (y §©, §© , , ¶%-, Y, a, ªa , f (f f 1-, f (' (b ) f 1-; evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14791 (u) b (-. h ) %, 67+6 (67+6 87 - %) ! = M; () n L 10 M; () L= = Cf 1 O M (' Cf 1 %, 677` (677` +` - %) ! = 6 ! Lg (G) ! -: (R μ Cf 1 - M; (V) - L0 < MJ (piece-goods) ( = Lu 1E < ), L - L0 E (standard) 9 (b Q Y Lu 1E - < ¬·z 4E ^ O (b ' ; () ! 9d % " # 9d ! P = P Y M; () ! %9 % ! (= %9 ! P = P Y M; () (b % (= >w M; !- (9) f 1 i1, , 9 : ; , L 1zY M। (6) , , 9 : ; , M - L0 (EU - L0 | । >S () 4 \] (N +_। \] M।  (+) !% % (b b = ., L Y / N M Q ' g (b % (= = 1 4 \] L %: 01 ' , f 1 i1 = ; = 1 w, !% % (b % (= 4 11 i1 \] L % , L ! MJK 6 (¸%) 9 (= । (6) , 9 : ; , %$ %$ 01, =->= ., ' g L 1z M Q QO g = 1 4 \] 1 ª ;c (= , ! c9 \] । 14792 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 N ।  M Q c9 \] QO M Q ' g = 1 4 \] (= % , QO c9 \] QO g 1 ª 4 \] ;c (= % । (8) Q = (6) ! (= c9 \] Q = (+) (' (b % (= \] (O %। (X) Q = (6) ! (= Y : T 1 %, % (' 1- Q % V % (' 1- U (on the expiry) Q P- % %। +`। Qd %- \] ।  (+) L L0 ! M Q L (' QO p % / E. . , QO M 1 (b 1 L , %, QO M L0 , Q L ³ /, % L0 % L Q Q !- Q Y Q L L0 % / (p V, % (p , Q L ; ³ 1 (p L Q , QO M L g (R$ L0 0 .© % % * ' !- L L0 QO 0 . 1 ^1 ' - L0 Cf !r ¹ g 0 ¬ 0, , 9 : ; , Q Q QO 1 (= , !%$ Qd %- \] । N ।  !% = Q T, 1 L % V M %, L  () / Q L L0 (EU S i1 Lh ' 1 ' , <  (() 1 , © U ( (RL , º !- (-0L J= ) (' L Q * N (potential) © U -yz ' ; () P, (b= ' ± V v L L (' 1 L ); (%) = ( ¦ N (b M L (' M ; (») Q -Lg (() () (%) 1 ! ! = = 1 , Q b© ' , b (' 1 (' -p Q L b© (' L 10 L , w Y (' 1 i1 (R¼ w % ³ ; (' evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14793 (<) = JK L <, QO L0 % M / ½w QO L0 M L ¾ E. . !- % g ¬= Lh । (6) 1 = 1 ., , !% = = !- তদ & ধীন = (R ¿ 1 (= !%$ Qd %- \] !% Q -= (= , !- L QO Qd %- \] ² = 1 1 % (= , %  () QO 1 = 1 > < !- ' 0À * QO = 1 QO Qd %- \] ¾ ; !- (<) !%$ ¾ g (O Qd %- \] L % V Q g L । (8) Q -= (+) (6) ! (= Qd %- \] % , L % $  () 1 / . ^1; (<) 1 / Y M Q L N .a L Y 1 p N ^1; (' ( ) M , Q L / - NO 1 L % V, L QO 1  (() , Q L / NO i1 . > 1 b; () / L0 (EU ( ! b; (%) 0 Á ¬= L ( Q³ b  L । (X) L !% ( > , 1 ¬= / M J P ) § L g p 0 P ' 1 % V, T H !- .a QO P ' 1 § ½h = b Â . Qd %- \] , % %.a , 9 : ; , Q -= (6) ! (= Qd %- \] T 1² < % Â . Qd %- \] ; Q QO Q -= (= : < % `7 (%) L T 1 % !-, (b % A% ' ¤ , QO \] !% Q -= (= Y : Q< < % L %। 14794 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 (G) !% = (= Qd %- \] !% % (' (b % (= (b b \] (O %। (k) T 1% E %, !% = (= Qd %- \], < % G ( ) / ( 1 % %: 01 ' , § 1 L !% ( > , QO \] E g 1 1 !- P ' 1 (N ' (' Q L § ½h u , % , , !% \] L (O G ( ) b L b ½w : 01 ' , L Q< G ( ) L / T 1 * § 1 1 QO L Qh 1 T 1 Ãv U , %, § 1 g g ., Qd %- \] + (!) (= , !%$ (O b ' । (o) , $ %$ LU Q -= (+) (6) ! Q< 1 $ = 1 !- !%$ M 0 O L !% = (= Qd %- \] $ L b = । (_) !% = (= Qd %- \] 1 \ % , L p 0 i1 (' Q . % 0Y < L / (' P- L % - L0 Cf !r ¹ g 0 ( , L 1z L Y M Q E. (' . 1 ¼z P ' 1 Ä V। 67। (E d-f ^- \] ।  (+) L L0 (' ! , ({ !% = / L0 (' ! Q<, % M Q P JK ( . JK - L0 / !- QO / g L0 (R$ 0 .© .© % * ' , % , - L0 Cf !r ¹ g 0 ¬ 0, 9 : ; , QO M L .a, f ^- 1 (= !%$ , (E d-f ^- \] । N  !% = QÅ T, M .a  () “f ^- 1” (' 1 Q / JK !- P JK ) ' 1E; evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14795 (<) “/ JK” (' 1 / L0 ! % / Y M JK !- p / JK % / !- L i . ) ^ÆO (association) .T Np < / JK Ç < JK L Y M . 9 ' §{ % JK h (' (p M L % V, % (p L . 9 §{ , % Q -= (k) ! (= = (R = 1 O- h / JK 1 %; ( ) “P JK” (' 1  (() Q -= (k) ! (= = (R / L0 (' ! b M (like product ) = N $ JK; (' () / L0 ! p p (' / L0 ! (territory) p P QO ' ' (R L , < P JK %  (i) Q -= (k) ! (= = (R / L0 ! Q O i L0 % / Y M $ =J JK; (' (ii) Q -= (k) ! (= = (R QO M Q L0 Q L N O- 0 , = N !- g L O- - QO M Q L N: 01 ' , Q L0 (country of origin) N (b L0 % M L .a L / L0 ) M p U (transhipped) (' !%$ M / L0 Q L , % .a Q L0 JK h M P JK = 1 %। (6) M .a P JK !- f ^- 1 $ 1 U !% = = !- তদ & ধীন = (R ¿ QO JK !- f ^- 1 h !%$ M - L0 L Q (E d-f ^- \] !- L QO (E d-f ^- \] ² = 1 1 % (= , %  14796 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 () QO$ = 1 > < !- QO$ = 1 ' 0À * !% (E d-f ^- \] ¾ ; !- (<) !%$ ¾ g L Y (O (E d-f ^- \] È¤ (O L % V, È¤ g L । (8) L LU = f ^Y M .a !%$ ( > , f ^- ! 0 P ' 1 % V (' / f ^- 1 !- % p 0 P ' 1 u9 1 L Q V, % , 9 : ; , Q -= (6) ! (= (E d-f ^- \] T 1² < % Â . (E d-f ^- \] ; QO Q -= (= : < % % L T 1 % !-, (b % A% ' ¤ , QO \] !% Q -= (= Y : Q< < % L %। (X) !% = (= (E d-f ^- \] !% % (b % (= (b b \] (O %। (G) T 1% E %, !% = (= (E d-f ^- \], < % G ( ) / ( 1 % %: 01 ' , 1 L !% ( > QO \] ( 1 (cessation) g f ^- !- P ' 1 (N ' (' Q L § ½h u , % , , !%$ \] L (O G ( ) b L b ½w : 01 ' , L Q< G ( ) L / T 1 * 1 1 QO L Qh 1 T 1 Ãv U , %, 1 g g ., (E d-f ^- \] (= ! (O b ' । (k) , , $ %$ LU Q -= (+) (6) ! Q< f ^- ! f ^- 1 $ = 1 !- !% = QT = !- Q -QO . ÉÊ , QO$ = !% = (= (E d-f ^- \] M Q 0 O !- QO M ^1 / JK, P JK !- f ^- 1 = 1 , Q w !- QO (E d-f ^- \] $ !- L = । evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14797 (o) !% = (= (E d-f ^- \] 1 * % , L p 0 i1 (' Q . % 0Y < L / (' P-QÁ -j 1 / h - L0 Cf !r ¹ g 0 ( L 1z L Y M f ^- ! L0 0 P ' 1 Ä V। 6+। .a Qd %- \] (E d-f ^- \] ।  (+) = +` 67 ! A% ' ¤ ,  () f ^- (' / 1 (³ p .T b M Q Qd %- \] (E d-f ^- \] % ; (<) ,  (() Q L0 b / b (R$ M Q E \] % QO M (N L (' / QO \] g (refund) L = +` 67 ! (= Qd %- \] (E d-f ^- \]; () L 1z L0 % - L0 M L .a, L 1 f ^- !- Q p 0 P ' 1 % 1 ' $ , !- $ , LU QO P ' 1 = \] , %, Q -= (6) ! (= = (R N, QO.a, = +` ! Q -= (6) = 67 ! Q -= (6) ! (= Qd %- \] (E d-f ^- \]  : 01 ' , L - L0 (R$ M / i L0 p 0 P ' 1 P ' 1 Ë = Q M Q Qd %- \] (E d-f ^- \] % ' , % !% = E % । ( ) ,  (() , / L0 (} 9 % 1 / (' Q ^1 (b b Np Ì ° U > PÍ L (? / % (' M JK -0 = (revision) / Ì % !- L Îz , % g 1 . %, % = +` ! (= Qd %- \]; !- 14798 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 () , / 9 % JK -0 = (' f ^Y JK E ! / U > PÍ L (? / % !- L Îz , !%$ Np g f ^- ! . %, % = 67 ! (= (E d-f ^- \]  । (6) !% = Q T, = %। 66। Qd %- (' (E d-f ^- \] w ।  (+) M L ^1 1 f ^- ! (©, a !- > = 1 L0 Q § 1 w C %DE L %। (6) !% = (= E = L0 < % `7 (%) L ) L %: 01 ' , O- L = © % V 1 C %DE Îz % Q QO `7 (%) L / %। (8) .J \ ¬ L C %DE L0 w % V Q < , 1 % - L0 L । (X) C %DE i1 QO J \ b H ! 0> } Q -= (+) ! (= E \ % !- QO } (E ¸% LÏ « H %। 68। %g f 1 \] ।  (+) Q O LU L Îz , M - L0 !%$ 0 !- !%$ 01 L %V p 0 c P ' 1 u9 % (' P ' 1 u9 % Ë ¼z , % , 9 : ; , QO M Q %g f 1 \] : 01 ' , , 9 : ; , Q $ - , %$ 01, =->= ., M %g f 1 \] % 1 -0 (N L । evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14799 (6) Q -= (+) ! (= P ' 1 P ' 1 Ë = 1 > (¯³ ' (p , L = 1 w ' = 1 L< , = 1 L p 0 c P ' 1 V (' P ' 1 Ë ¼z V, % xh %g f 1 \] : 01 ' , L Ãv U = 1 !%$ ( > , = 1 L p 0 P ' 1 u9 % P ' 1 Ë ¼z %, % QO$ L Y \] g L : 01 ' , %g f 1 \], < % 677 (¸%0) L (= ' । (8) !% = (= \] !% % (= (' (b % (= \] (O %। (X) T 1% E %, !% = (= \] < % X ( ) / ( 1 % %: 01 ' , L !% ( > , p 0 QO P ' 1 (' P ' 1 Ë < < b Np V !- QO %g f 1 \] ' , % QO L v % : 01 ' , (p % QO %g f 1 \] Q ' < % +7 (L0) (= % । (G) !% = Q T, = %। N ।  !% = QT  () “p 0” (' 1 % Q L  (() 1 (R$ M E. M - L0 Q L ; (' () L - L0 (R$ M E. M 9 Ì Q L - L0 QO M 9 Q L ! = Ï ¦ ; (<) “c P ' 1 ” (' 1 !%$ P ' 1 , p 0 (p .E a Ð ; !- ( ) “c P ' 1 Ë” (' 1 c P ' 1 ¬·z !- (E ³ ÑÒ। 14800 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 6X। 4 b g।  (+) f 1 L 1z NO (Rl Lh #$ b g L L 10 L , ' :  () M % , E L V v ; ( ) 4 11 ± = V !%$ 4 rf E Q (p -. M L i1 0 M E r- - ; (u) !% % (= E Q S m ) M b 1 - 9 !d E L b %t L - U; () NO (R = . μ, g L - U; () E L Q M - . , M [- b 4 11 N N N (b N v ' .a; !- (V) C 9 C t0 d - U 1 : 01 ' , QO$ g ! * N 0 N !- Lh N (= % । (6) !% = Q T, = %। (8) ¬·z ³$ A Q< ' , \] E 1 0 = ° ^1 = N, !% % = (= (b 0 Np - U = , !% = (= L g !- QO g 0 = b L NO .a, !%$ E % QO g 4 \], !- !% = Q T, 4 \] -yz $ L, QO \] © . L 0 = Q Q, !% = (= L g L .a E !% w (R $ %। evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14801 6G। \] % (N L . ।  (+) , f 1 01, P ' 1, 9 : ; , Q O 01, (' =->=, L ' , ., M L / Q L -0 \] % (N L : 01 ' , L (' 1- M .a \] (N L , % % ! (= \] ½w % । (6) , f 1 01, P ' 1, 9 : ; , (' =->=, L ' , ., U1 ÓO ; . ÓO · h (reciprocal basis) © b, M M L / Q L -0 \] % (N L । (8) , 0> L0 ; , E .a Q<T 1, L Y M M Q L 1 L -0 \] % (N L । 6k। M §{L ।  L - L0 Q L M (' - L0 L0 b %{T 1 V vY M (' % f 1 - 4 E Q w (= - L0 Y M / % 6 (¸%) ) $ N - L0 g ¦ , % QO M (E 4E d 0 ( 4 ! # , !%$ 11 i1 4 \] 0 = N L0 0 L %: 01 ' ,  () QO M / E 1 L %, QO E 1 0 = %; (<) L QO M % f 1 - 4 E Q w (= - L0 Y % ' !- #< \] 0 = N / % ' , ' :  (() QO M N¡ L Y Q L , L ' , Q Q \] ; () QO M N¡ p , L ' , Q Q \] ; 14802 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 (%) QO p M, L ' , Q Q \] ,  % QO M L !- p Á Y \] 4 \] 0 = %। 6o। \] Q M 4 JK (assessable value) ।  (+) M Q 4 \] Q JK h %, !% = (b b = (R $ QO M JK% % 4 JK। (6) !% % (= = (R L L Y M Q 4 \] Q JK h , % % JK % JK (' 1 Y . 0 = 0 = JK QO JK 9 $ K JK JK 1 J (p U1 E QO M (' (R$ M L !- p ( 1 Q = © , < !- ) ! (b N P ' 1 ' !- © % JK $ ! a E > । N ।  !% Q -= QT, “L p ” (' 1 4 m, 4 m (' 4 40, < = _8 ! (= M u > । (8) / Y M (R$ M / JK 1 J (p = = E © , % JK, - L0 4 40 ) M / % % 4 40 1 U N, % / Y M 4 JK: 01 ' , , 9 : ; , / Y M / JK = 1 , QO = 1 JK QO M u > JK ( . (= .a, QO M 4 JK $ Q N¡ %। (X) L Y / Y M JK b %, = _8 ! (= M u > Q T 1² i / 0> 1 L T 1 87 (a0) L Á v !- QO f 1 i1 (' !¸ f 1 i1 . / 11 i1 = 1 %। (G) !% = A% ' ¤ , , 9 : ; , JK h (ad valorem) 4 \] ! L Y (' / Y M Q 4 \] Q ¹ g JK (' E JK = 1 : evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14803 01 ' % .a L Y / Y M u > JK !% Q = (= = 1 ¹ g JK (' E JK (= , % .a QO M 4 \] % M u > JK h। N ।  !% = Q T,  () “ ” - L0 L0 L0 - L0 $ U b Á (R = 1 D %; (<) “L0 ” !- “ - L0 ” Foreign Exchange Regulation Act, 1947 (Act No. VII of 1947) ! ' "foreign currency" !- "Bangladesh currency " % (' 1 N¡ % V % (' 1 D %। 6_। .©, ( /, < (' [- / M \] ¾ ।  (+) .a i1 L òa L Y M ' . (E 4E d 0 ( 4 L 1 L # !%$ 11 Îz  () ( (' T 1 M .© ( / % V; (<) ( , Î QO . T 1 ¸u 19 Y ¸ 1 L¸ 1 (act of God) ; , (' !d %Í Y 1, ( (' N' 1 , M .© % V; %.a < L QO M JK ' ' 11 i1 $ % !- M QO$ ¾ Y JK $ (R (R \] (N L %। (6) .a L Y M i1 < L òa !% 1 Îz , L Î L0 Q < T 1 ¸u 19 Y ¸ 1 (' L¸ 1 g M .©, ( /, < (' [- / % V % .a QO ., (, < (' [- E b μ Q p T 1 M i1 0Y L ! ' ' 11 i1 QO M JK $ (R L !- M QO$ JK $ JK ¾ % V % R QO M Q L (' 0 = \] (N g L । 14804 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 (8) .a ! Îz L< , E QY M L0 b < T 1 ¸u 19 Y ¸ 1 (' L¸ 1 .© % V, % .a QO . E b μ Q p T 1 M i1 0Y L ! ' ' 11 i1 QO M JK $ (R L !- M QO$ JK $ JK ¾ % V % R \] (N L %। 6`। L Y ·9 . !- (R (denature) . ।  % ; L (R ·9 Q !% % = 1 \] % \] ' , % !%$ ·9 L % Q , = ; = 1 w, 4 11 i1 . % !-, , 4 \] T 1 Q L < 1 / (R %। 87। M \] , JK !- = 1 <।  L Y / Y M Q E \] # 1 < E , M b , ( (, !- QO M .a E \] h %, ' :  () = _8 ! (= M u > <; (<) = +8X ! Lg () ! Q -Lg (() ! (= E Q % L0 b M V v .a < = _8 ! (= M u > % <; !- ( ) (b b .a \] 0 = <: 01 ' , M L % Q E 0 L = _X ! Q -= (6) (R M u > L < , %, !% = QT M > ( (notify) < % M \] , JK !- = 1 <: 01 ' , M u > N !%$ u > ( 1 E 0 M / (R L %, QO M Q E \] !- JK $ b %, < 1 Á M * % < E \] , , .a, । evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14805 8+। JK !- 1 \] ।  (b % A% ' ¤ , = 87 ! Q T, M .a E JK !- \] (UW1O % ' = 6o ! (= = 1 JK, !- = +_, +`, 67 68 ! (= \] !- M b ÓO ^ L (' º a < T 1 (' \] % (N 1 -0 E g \] L % % \]। 86। \], ¬L 0 = ।  (+) !% % (b b = ., \], (b b 1 0 = b L NO Q ( :/ (b < L %, +7 (L0) L ) QO \], (b b 1 L %। (6) L \], (b b 1 0 = b L NO = 8G ! Q -= (6) ! (= ° 0 = b (R / , % QO Q -= Q< L ) 0 = %। (8) \], (b b 1 L < ) 0 = %, QO \], (b b 1 Q , Q 0 = L % 10> < % * Q 0 = % < 1 U L b > 1 +7 (L0) 0 -0 = ¬L ¬L 0 = %। (X) \], (b b 1 M V v ' , QO = 1 (O , QO M V v < % QO = 1 ( < 1 U > 1 +7 (L0) 0 -0 ¬L = 1 %: 01 ' , f 1, i1 = 1 (R , L % = 1 , = 1 Y ¬L 0 = g -yz NO c (' 1ó . Ìô< %, % f 1 QO$ ¬L = 1 % ' । 88। (E ½, %E L।  (+) NO 4 -yz # 1 > (E μ ½ , .a, L L < , ' :- () 4 11 9 u > , 0, E a (' (b L L L ; (' 14806 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 ( ) % ) u > , L, μ (' f 1 (' Q L g9 Q p । (6) Q -= (+) ! Q< (E μ ½ L L < (' $ 0 L \] (' 1 (' (' W g L , % NO QO (' 1 0 = b L w Q 0 Q< (' 1 0 = Q L01 b L ° 0 %। (8) Q -= (6) ! 1 NO L ON ' , % ' ' 11 T 1 QO NO i1 L \] = 1 , 0 Q< (' 1 % 0 % , !- QO NO !%$ = 1 (' 1 0 = । (X) Q -= (6) ! (= 0 .a ' । 8X। ) g L L ।  (+) ( = , W0, W N (b 0 = (O 0 = L Y 4 \] 1 0 = < % 8 () ) L %, Q g L % !- QO L E L ? ? ( nO ° g L %: 01 ' , QO$ L Y (' 1 = +_ ! Q -= (+) ! (= = 1 %, g L % । (6) = `8 ! (= 0 = .a, QO 8 () , Ãv U \] $ \] « < % %। 8G। \], 1 !- ° 0 =।  (+) (E 4E d 0 ( 4 L 1 L # !%$ 4 11 E S -p .a L ' ' % 4 \] 1 !- < L % !- < 0 = ) 1 QO S -p QO \] !- 1 . , ! (O !%$ ¯h %, !- QO S -p !%$ (' 1 L L < , -yz 11 \] 1 L 9 % b 'z । evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14807 (6) = `o (R . / % ( 9 1 L / NO, = ; = 1 w, 1 / d L ., (Rl V vY M .a L \] 0 = ° (R = : , QO$ ° (R = QO V v < % +X (n) L (= % । (8) f 1, 0> L0 ; , P ' 1, = - S (' =w -p 4 \] (b b 1 0 = N f 1 i1 = 1 L 1z ) QO \] !- 1 0 = d L <T 1 M < (R L । / () E 1 8k। 4 \] E 1 ।  (+) 0 O !%$ M - L0 p / %, !- ({ L0 L ~L N b % ' ' 11 ± = [- % 9 © U , QO M Q Lh \] (= -(z -0 # 1 01 . E 1 g L %, ' :  () = ; = 1 N !- (R L .a N, QO M L !- ² / , [-, © U )² - L0 N¡ %; !- (<) (E 4E d 0 ( 4 ! # !%$ 11 Îz M L % V % !% M Q 4 40 0 O : 01 ' , QO M L 8 () (= = 1 । N ।  !% Q -= Q T, ' ' 11 i1 = _8 ! (= < / Q M u > , % < QO M / b u > % V M %। (6) .a f 1 9 , - L0 !- - L0 p / Y (' 1 M N¡ M Q E 1 L % .a f 1, 9 : ; , QO M N = $ Np ' % !- %$ 01 . E 1 ® L 10 L । 14808 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 8o। 0 O !%$ M u > L !- = 1 L0 (} .a E 1 >w . ।  (+) f 1, , 9 : ; , !% () Q T, 0 O !%$ M u > । (6) , , 9 : ; , = 1 L0 m (' ! M L 1zY M M / Q E 1 L >w । 8_। E 1 ® .aJ।  = 8k ! A% ' ¤ , # 1 .a E 1 ® % , ' :  () M / 1 u > (UW1O !- Q (UW1O %, % M Q ; (<) ! .a E 1 L (' 1 6 (¸%) 9 # %; ( ) M / , [- E / < % k (V) ) E 1 L !- Q S । 8`। E 1 L ।  M / Q h E 1 L %, QO L ( ' ° N 0 = %, M a (b b - L0 % p 1 U $ E 1 L % । X7। E 1 L L i1 u > ।  ' ' 11 ± = ' ' [-, 9 © U E / Y M b E 1 L L E NO Q O . / !d !% 1 u > !- P . L , QO M Y . © U, E , [- / % V !- Q - L0 p § ( % !- § ( ( % !- © U, E , [- / QO NO E 1 % (= !- !% (= V। (z () 4 d X+। d ।  (+) !% % QT \], (b b 1 0 = b # 1 d L %, ' :- () - L0 L , f 1 i1 PY L K (b 0 =; (<) f 1 i1 = 1 g L i1 Lh N - d (surety); (' evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14809 ( ) f 1 i1 = 1 g r (b b d (? , !% 1 L , \], (b b 1 0 = % !- !% % L= = (= Qö (b ) = ' ' %। (6) Q -= (+) ! Q< dJ ) ´ d L % !- QO d ´ L 1z L b < %, Q = 1 । X6। dL ।  (+) - L0 .WO % V !%$ U1 ÓO (= ³$ A ' , dL - L0 S i . !- f 1 i1 (R L % %। (6) dL !% % L= = (= (principal) ! ) = !- % !%$ L (undischarged obligation) ! h Y (' 1 0 = b n' !- ÷' L ' 1 < (? । (8) L dL © d % % , = 1 ) Y (' 1 0 = %, % f 1 QO dL d (R L L (PY : । X8। « (comprehensive) d।  (+) d L V ! NO (R = ., !% % = (= ¸% = 1 , u > 4 w ^1 ) = b « d (R L । (6) Q -= (+) ! (= Lh (R #< 01J T V !%$ NO L %, ' :  () - L0 S % %; (<) 4 !- - U ) = f 1 ' %; ( ) 4 w ! N QO w ^1 ) = T . V 1 ( ' । 14810 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 XX। d 1 ।  (+) #< >J T 1 ÑÒ $ h d 1 = 1 , ' :  () -yz NO i1 ' \] (b b 1 0 = T 1-f 1; (<) -yz NO i1 L M E r- (handling), p U (movement) !- E Q- ! b 4 w !- !% % L= = Np (enforcement) 0 ^1 (b b ) = T 1-f 1; ( ) d b E L v M JK Y !- \] ; (u) 4 11 i1 -yz L Q L a =; () Y (' 1 0 = r 01 S (principal) ! T 1-f 1; !- () (b b ? > L। (6) ÑÒ $ ) b ø L %, $% d L % (N L । XG। (O p d।  .a ! 9 , Lh d = 1 L ) \], (b b 1 0 = !% % L= = (= ) = L L b 1 / , % .a (O d J d p d L ) = । Xk। d (O !- 1 ।  (+) (' xi1 . / ' ' 11 !% () = (R d (O (R L , (' d 01 ? % .a # (' 1 0 = . (b 01 . QO d Q 1 । (6) d % Y L !% % = (R ¯h %, L & i1 . / (b 4 11 (° QO d (O L g L : evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14811 01 ' , QO L -0 ¯h % Y (' 1 -yz (-0 -0 Qö % QO L -yz (' 1 N (0z (-0 -yz NO (R = . LR (O %, L -yz (' 1 QO$ 1 b ø L । (8) (³, O- b R w U Q, , d (O !- Q (= 1 01 = 1 L S = । () !- p Xo। 4 ! | = M।  (+) \] L b, L w Q Q, - L0 0 - L0 % !%$ M 4 ! | = ' । (6) L Y M - L0 % !% % (R L0 b V v 9 © U 1 1 U 4 ! | = ' । (8) L Y M 4 E Q, (p L , % f 1 -, C t0 d, C 9 ~L b 4 w b© ' , QO M 4 ! | = ' !- QO M / !% % (= (R L -yz w L0 b V v 9 © U E % QO | / %। (X) / N M 4 ! % - L0 p / 9 © U E 1 U 4 ! | = ' । (G) 9 : ) ùE - % (N L % !%$ M % w ùE - N L0 E Q- ! b - L0 p / b 4 ! | % V v L % । X_। !- 1 u > ।  (+) f 1 i1 = 1 N ., - L0 % - L0 !%$ / NO (person-in-charge) (' . QO !d # 1 > f 1 i1 = 1 g, w ) ! u > L < , ' :  () ³ ; (<) 9; ( ) ú ; 14812 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 (u) a; () - L0 < .E Q Q, - L0 %, !%$ M ! 1 u > ; !- () 4 40 । (6) ' ' 11 / NO, L !d Q -= (+) ! (= L <Y u > -0 = u > L < (R L : 01 ' , # 1 .a -0 = u > L < (R L % , ' :  () 4 11 i1 / NO, L !d L !% 1 ( , QO M . %; (<) 4 11 i1 QO -0 = > % ) (\w S % V; ( ) p % QO M ( (R L % V; (u) QO M b % ) ! M u > L < % V। (8) = p T 1 = 1 w (E f t û %g0 (Advance Passenger Information-API) !- û % f 1 (Passenger Name Record-PNR) L < । X`। p ।  (+) - L0 % - L0 0 / NO (person-in-charge) 4 40 N (b p v % ( % , (' v % ( % (R L । (6) p ' - L0 0 / NO, f 1 i1 = 1 9 - L0 p U ( , . QO p 9² 4 40 ( %। (8) - L0 , ' ' 11 9 % (R / % m, p m % p M < । evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14813 (X) Q -= (+), (6) (8) ! A% ' ¤ , | N [- (ü © Q (' 1 m U1 -p i1 WO L / M - L0 4 40 v % ( % - L0 % / b p (R L % । G7। L 1 ।  L ¸u 19 , < (b ( 1 / NO (person-in-charge) = X` ! Q< ) = N' 1 , % QO / NO #$ 1 , ' :  () 9 4 11 (' ' / 11 9 (° ( !- L QO 1 D (' g4 (' -D 9 Q p ; (<) QO 11 Ì N Y M < (' ú-LÏ (' a ý ! % p (R L ; ( ) QO 11 i1 M .a Lh L 10 ; !- a ú-LÏ !%$ 11 Ì N ! E : 01 ' , a (' ú-LÏL P pE, h (' ^h . % !% = A% QO ! -þ ! % a (' ú-LÏ p 1 (' % M < । G+। !- (U 1< (inward) L।  (+) !% % (b b = ³$ A ' , - L0 p % - L0 0 4 | (= M QO (b / NO, , , .a, L !d, f 1 i1 = 1 p , , g w L ° M > (U 1< (inward) L ' ' 11 9 L : 01 ' , = X_ ! Q -= (+) (R u > μ QO$ L (UW1O % । (6) / NO , , .a, L !d  () ' ' 11 L %Y 1 M (-0 b ( K f- ( s%9 Q L , 1 -D !- m V v a, p % V 1 % V, % p Lh f9 (b b L L QO 11 9 ( 1 ; 14814 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 (<) 4 11 i1 , Y M, ú, !- 9 ^1 : õ Qh L ; !- ( ) 4 ! ) QO !- Q % M < ú aL ( ^1 4 11 i1 Lh L 10 । G6। / M % T 1 1 ! M % L0 ।  (+) ' ' 11 ³$ L 10 L , a N !- % N N (b M % % , . 1 U QO M !% % (R / w (= b© !-  () n .a, QO n 1 ! b ' ' 11 9 n 4 i1 P . < L !- QO ! b Q Q L0 L ; !- (<) (b b .a, M % (R b ' ' 11 9 / NO i1 P . < L !- Q Q M % L0 L । (6) !% = (= 0Y E L a f 1 i1 = 1 Q< ' %। G8। m V v a N n p ।  (+) n , %Y (' < (p ' ¤ , ' ' 11 i1 m V v a ® 1 U 4 m % p । (6) n 4 m V v a 0 %9 < L । GX। n N (b (R p ।  ' ' 11 i1 < (R L 1 U n N (b 4 40 (' 4 m % p । GG। n m V v a b L।  (+) m V v a b E L a n 4 i1 n © p (E 0 ud T 1 0 %: 01 ' , (' xi1 !¸ . / 11 ¬L 1z Q<T 1 QO L a 0 (R L : evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14815 01 ' , < 4 ! N < !% Q - = (= L a 4 ^Q9 4 ) 0 !- !% 0Y L a xi1 ' ' P . % V M %। (6) m V v a b L 4  () f 1 i1, = 1 g, n / 1 u > % !%$ M 1 ° QO 4 i1 P . ¸% p / 1 u > ' ' 11 9 ( 1 !- Q L 1 u > L01 M !- L , ( % (' n % (' C t0 %, ÷' ÷' L01 ; (<) ! = L 10 ' ' 11 L / M u > (' (b b L a L < ; !- ( ) ' ' 11 p !- UN p ^1 õ Qh L । (8) = X_ ! Q -= (8) ! 1 u > -0 = ^1 = , ( ., !% = !- = Go ! (= / 1 u > L < .a E %। Gk। n N (b b p T 1 L a ( 1 !- õ Qh L ।  n N (b / NO (' ' ' . / !d  () f 1 i1, = 1 g, QO M / % Q<T 1 (' !d P . O ¸% p / 1 u > ' ' 11 9 ( 1 !- QO L 1 u > L01 M !- L , ( % (' % (' C t0 %, ÷' ÷' L01 ; (<) ! = L 10 ' ' 11 L / M u > (' (b b L a L < ; !- ( ) ' ' 11 p !- UN p ^1 õ Qh L । 14816 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 Go। n m V v a (b b p (R E . ।  (+) ' ' 11 n m V v a (' (b b p ^1 (R L E , . 1 U  () = kk (' , .a, = ko ! = ; (<) QO n .a Q (' 4 i1 (' (b .a Q (' / NO i1 n b L 40 (' m , (b b 1 !- Q %Y MJ Q L \], !- (b b ' ' 0 = (' QO 11 $ L 10 %$ d ; (' %$ (' 1 L ; ; ( ) .a Lg () (<) ! 1 L \], !- (b b 0 = N (' 0 = L N (' !% % L= = M / ^1 (b % = / M % % V, %.a  (() QO M ; (' () ' ' 11 L !% 1 Îz , QO M ©Ì , % M - L0 g b / NO ' ' . / !d (? L (' QO 11 $ L 10 , %$ d %$ (' 1 L ; (u) !d, L ' , ' ' 11 9 !% 1 L , L !%$ M , 1 u > (UW1O 1 % (' 1 u > (UW1O V !%$ M QO , !- ' ' 11 Îz QO (O u 9 g L , % , .a, = +o+ ! Q -= (+) ! 9 (+) ! Q< ° ++ ! (= b L w ' , !- Q ^ L b 0 ; () !d, L ' , ' ' 11 9 !% 1 L , L M (UW1O M i1 QO M . (' M (short delivery) L S % Q T b L w ' । evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14817 (6) Q -= (+) ! Lg (u) ! (= u > L !d = +o+ ! Q -= (+) ! 9 (+) ! Q< - ++ ! (= b L w ' !- Q -= (+) ! Lg () ! (= u > L !d QO u > 1 L T ) ' । G_। m V v a p (R L ।  L ' ' 11 !% 1 Îz , !% () ^1 = ' ' % V, % n 4 m V v a !- (b / NO p (R ® !- !% xi1 P . 1 u > ! 4 (' / 11 g L । G`। !d h m V v a p (R L ।  = Go G_ A% ' ¤ , = ; = 1 01 ., ' ' 11 n .a m V v a !- (b b .a p (R L , L = GG , .a, = Gk = 1 / 1 u > !- (b b L a QO ® < % +7 (L0) L ) ' ' ( 1 b !d !%$ 0 QO 11 9 1 / । k7। m V v a p (R . ।  (+) !% %, = (b % = Q L n m ! ) ' (b 40 m - L0 Â< (EU ' , % ' ' 11 m V v a p < (R g L L । (6) Q -= (+) ! Q< L < % (' / NO 9 1 ( %, !- < %, Q - () / NO !d 9 NO ( 1 ); (<) QO NO !d 10> : p < ); (' ( ) Q / L V NO 9 < ) %। (8) .a Q -= (6) (R m V v a (' p (R g L L , % .a m V v a (' (R (° % %। 14818 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 k+। !% () = % (N ।  (+) n N (b (p L (occupants) N N (b M % Q .a = X_, GX !- Gk ! = E % । (6) , 9 : ; , !% () (' = % (' L0 = (N L । L0 () 4 40 -yz = = k6। b 4 11 O . ।  (+) < 4 40 (p (' QO 40 (< ( < ' ' 11 ! ! = 4 11 b O । (6) 4 11 b O %, / NO , b Q O ' Np !- 1 / \w ¬ ) ' । k8। 0, %E L . ।  (+) = k6 ! (= O E 11 (-0 0 (= ' !- - () QO % < T 1 M O % ; (<) Y M p d% , M , w, Y, O (' (b L ; (' ( ) f g (' < 0 ' Ä w (fasten) । (6) L -yz I, p a w ' !- Q L (P , % QO 11 > ' ' 11 ( , . (p 11 (=p (b 11 Q 0 < L0 L । (8) Q -= (6) ! (= / L0 . / 11 L0 Q p QO I, p a Ìô< £ L 10 L !- L 10 Q < % Q ? £ । evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14819 kX। ।  - L0 UN p b C 9 M (' L0 Â<r % 4 40 (' 4 40 % L0 Â<r M , % = ; = 1 w %। kG। p , L !- M %, < V v ।  = ; = 1 ' ' 11 i1 Lh (R N 4 40 M % < b = 1 1 u p M % < % । kk। 9- 9।  (+) < M E Q- ! Q % ( (' L0 b < (' / Q % b < E %Y (' (b ÷' b !%$ - !- 1 ° (' Q (b 1 Q<T 1 ! 9- 9 %। (6) M ( b 9- 9 ! 11 i1 P . % !- L 4 11 (p , % xi1 Q (R$ P . % !- UN nÒV Q b . / 4 11 9 ( 1 %। (8) M / b 9- 9 ' ' 11 i1 P . % !- L 4 11 M / % QO (p % Q QO 11 9 ( 1 % !- L 11 (p , % Q 4 (' Q b O 11 9 ( 1 %। (X) (Y M 9- 9 4 11 , !- / Y M 9- 9 4 11 (' , .a, 4 (' (b 11 QO 9- 9 P . !- $ L 10 %$ Q w । (G) f 1, 9 : ; , , 4 m (' Q (-0 b !% = p < । ko। ' Y M (° ( ।  ( (' Q ' Y M ( ' ° ( (' %। 14820 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 k_। (R N U ।  ³ L .a N 4 11 (R N ( (' Q < Y (' %Y M (b U % । k`। %t 1 9 >w . ।  (+) f 1, 9 : ; , 4 m .a u > , : Q< < ' ' %tY (' !%$ n QO m ) MN ( (' b 1 - 9 L % । (6) m .a Q -= (+) ! (= : % V % m .a (' !% Q f 1 i1 O (b 11 , = ; = 1 01 ., f 1, 9 : ; , g = 1 0 = %, 1 - 9 b %t L !- (' Q । o7। (= !0 9 ।  (+) - L0 = E n (Boat) !- (= + (!) 0 9 (b b = ; = 1 w O %। (6) = ; = 1 01 ., (= + (!) 0 9 1 n , (EU ' Q , >w, | w %। ! L0 () 1 < !- M (U 1< (inward) ! o+। n 1 < ।  f 1 i1 = 1 g w ' ' 11 i1 1 < (R L 1 U % 1 < % : 01 ' , ' ' 11 , = ; = 1 w, (U 1< L L < T 1 0 0> !%$ (b b 1 < (R L । o6। n N (b b M < ।  n N (b p 4 40 4 m nÒV % QO / NO, = G+ ! (= - U ( !- (U 1< L , , ' ' 11 L , QO (° p 4 40 4 m . p % % Np !- QO Y M ' ' 11 !¸ ' ' . / (b NO Q p QO p 4 40 4 m ( ( Np । evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14821 o8। 1 u > (UW1O % L Y M < ।  (+) 1 u > L01 V !%$ L Y M, QO 4 40 % b 1 u > -0 = 1 u > Q< % ' ' 11 (R N % QO M % । (6) !% = A% a ú-LÏ N % N .a E % । oX। (R L ) n % < M .a w।  (+) L- () M < (R L , f 1 i1 L 1zY ) n L Y M ( % 1 u > L01 M N) ; (<) b M N n (b b M QO$ L 1zY ( U T 1 < ; % QO n 4 L ' ' 11 , QO M 4 Q !- Q QO p ! ( . ' । (6) Q -= (+) ! (= M 4 Q % ' ' 11 QO M L !- Q b / L L ; !- L n 4 !d i1 Q O 11 !% 1 < 0 L , MJ s%9, %, ! , f , d% f90 1, ff-s%9, 9 1 E r- 1, d% 1 1 (b 1 ! (= ' , % ' ' 11 1 1J 0 = % V 1 < 0 1 U QO M L< <। oG। É 1 ( !- L L 1 | < . ।  (+) n nÒV % ' ' 11 QO n 4 Ì M É 1 4 40 Np , < Q ! b 4 11 L !% % (= QO 1 ( b (R L (0z 1 L 1 U . ' । (6) L 4 40 Y 1 % b (R L - 1 L Qh 1 n % Q % V 1 V v a L L L ' , % QO n 4 = oX ! = 0 L !- 4 40 / 11 ({ QO = Np QO 1 L< । 14822 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 ok। (° M < (R L . ।  (+) = o6, oX !- oG ! A% ' ¤ , f 1, 9 : ; , 4 40 .a !% = E u > V, QO 40 ' ' 11 = o+ ! (= Lh L0 / ? ? n 4 1 u > / (N , n N (b / NO QO L Y M (' Q (-00>, !d Ì , L Q Ì ' , # 1 p < Q % (R L , ' :  () 4 Q, = 1 ( p ; (<) m i1 ., p m i1 ., m i1 ., (b -p ^ = ( p ; ( ) Ì L b i1 (R L NO 9। (6) Q -= (+) ! Q< M Q (-00> !d QO M !x^1 . S L 9 % ) ' !- QO 9 % Lh L 1 L (= %, Î .a QO M Q (-00> % b i1 !d T 1 O % ' !- QO O .a QO !d 0 (R$ A / % : 01 ' , ' ' 11 < L0 N QO M Q (-00> !d Q ( (b Np । (8) ' ' 11 Q -= (+) ! Lg () ! (= < Y M L !- = oX = `X ! = (R Q L > Np । (X) Q -= (+) ! Lg (<) Lg ( ) ! (= m i1 ., p m i1 ., m i1 ., (b -p (' ^ NO = ( p (' ~L p M % ' ' 11 < L0 N Q ( (' (b Np । oo। M (p ~L।  (+) 1 - L ( % 4 w (= b© 1 U, L Y M (p ~L (= M %। (6) M 1 u > % (p ~L u > %। evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14823 o_। (p ~L E Q p ।  (+) (p ~L M = ++ ! (= = 1 = +6 ! (= !¸ %tY E Q f 1 i1 9 : ; = 1 01 ., (r) (b i1 (R L (b p < %। (6) (p ~L . M, = `6 (R V v ' ' 11 i1 (b ( (R L 1 U, QO p ( % । o`। (p ~LY M 0 = ।  M L (R = ., (E 4E d 0 ( 4 L 1 L # !%$ 4 11 (p ~LY M . - (R L । _7। (p ~L . M .a (R L কায μ ম।  = __ ! = ÉÊ , (p ~L . M !%$ E r- % QO M E 0zE 1 । ; L0 () M u > !- V v _+। M u > ।  (+) M L / f 1 i1 = 1 g w # 1 > Q< ! M u > 4 ^Q9 4 , %C 4 ' Ð RE L < %, ' :  () QO M b E 4 w; (<) !% % L= = = (R M b , Q L0 !- M 4 JK - U u > ; !- ( ) M ' ' 1 f 1 i1 = 1 (b >। (6) M L M H \] $ !- V v b f 1 (b b Q O i1 . i1 = 1 L 1 / μ ' ' 11 9 L < Q p %। _6। L !- / L ।  L / b M u > . QO$ u > L % V !%$ NO #< >J b L w ' , ' :  () M u > Lh μ H !- 1 ; (<) Q p L E ; 14824 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 ( ) E .a, L \], (b b 1 0 = !- ? 4 w (= -yz M b© ^1 (b b ) = ; !- (u) ' ' 11 (R = !- QO 11 i1 = 1 ) Q O g L L μ L < !- 4 RS ^³ | b L ; 01 ' , -yz NO !d i1 QO u > L .a, QO !d Q QO Lg (), (<) (u) Q< ) = b L ' । _8। ।  (+) %C Np M u > L < .a = _+ (R L < ? ? P- Q % %। (6) Ð RE M u > L < .a, = _+ ! J ., E .a, ' ' 11 (° Q । _X। M u > L < ।  (+) 4 40 M % L , = ; = 1 w, M nÒV % , .a, ( G ( ) 1 L ), M u > L < । (6) L b M % % V !%$ !L & - U M u > L < 87 (a0) L ) nÒV % E 0 .a, L QO M L T 1% M u > L < : 01 ' , L QO M QO ) nÒV , % QO$ M u > L < % M %। _G। M u > p ।  L xi1 4 w (= Lh M u > (b 4 w ; p < (R = , L !% 1 Îz , QO (R = = % V !- Q ( %, % QO$ p (R L । _k। L <Y M u > -0 = E ।  (+) L / i1 < (R = . = _+ ! (= L <Y M u > Q< ! ! = -0 = (R L %: 01 ' , (R =Y -0 = J L ?T 1 % %: evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14825 01 ' , # 1 u9 L -0 = (R = , % QO -0 = (R L % , ' :  () -yz NO L % ( , M . %; (<) 4 11 i1 L % S , -yz H ; (' ( ) = ++6 ! Q< N .a N, M V v % V। (6) Q -= (+) ! (= M u > -0 = J M u > Q< M N (b M b E % । (8) ' ' 1 L %, O? w L <Y M u > E (R L । _o। E L।  (+) M u > 1 H E L !- !% % = !- M L , .a, / - U (b b E % >= : , =->= (restriction) (b b Q !- = `8 ! = ., ' ' 11 #< ! ! = 1 , ' :  () M u > !- L . ; (<) -yz L / (b b L Q p L 10 L ; ( ) -% (non intrusive) | N ) M L01 ; (u) M . ; () (b Q O i1 . i1 M . ; () M y> © . b - । (6) 4 11 (b Q O i1 . M . - b 1 , ' ' 11 (° Q -yz L / ( । (8) (b i1 . i1 L . M . , - (b b | .a, ' ' 11 , .a *, %.a % , QO 4 - U 1 L !- (b b i1 . i1 L . (R$ 1 L !% p । 14826 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 __। M - . ।  (+) !% % Q T, ' ' 11 M 0 (' < (' Q 4 ! ) L ( QO M - . । (6) f 1, !% % Q T, L Y M . . b . L L । (8) Q -= (+) (6) ! Q T, (R wJ = ; = 1 %। _`। L / i1 Np N ।  4 11 i1 . Q . R>? 1 , ) LU, : (' . ¶ g9 1 (UW1O, Q M Q d% < , v < , L L , , §{ v , ©ö , V % , , O (marking) , - , Q¦ , , % Q ( E Q- ! b !- QO$ . , LU, . (' 1 b ¬= L QO M L / i1 !- < ^³ %। `7। \] ।  (+) !% % !- = ; = 1 w, ' ' 11  () !% % = = !- (b b % = (RT 1 M b , Q L0 !- M 4 JK $ ; !- (<) QO M Q , E .a, 0 = \], (b b 1 = 1 । (6) -yz L / (°, L \] $ , L ' , %C w \] L0 ( %। (8) Q -= (+) ! (= ' ' 11 i1 \] 1, = ; = 1 w, M u > 1 4 JK, M b , Q L0, \] , L \], (b b 1 % !- QO$ .a, L 0, !% % Q T, ' ' 11 i1 Y \] L0 M %। `+। §{\] ।  (+) = 67X ! Q -= (8) (= L Q E ÉÊ , (E 4E d 0 ( 4 L 1 L # !%$ 4 11 , , \] \w h \], (b b 1 \] , j M b , Q L0 4 JK 1 §{\] Np । evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14827 (6) Q -= (+) ! Q< 11 , Á (b % (= >= : , =->= > $ , %$ -0 = Np , QO \] -yz M 4 | = ' Q Q ' \] \] 0 = % Q 1 O = E %। (8) L !% = (= §{\] g (O \], g 0 = W g L % V !%$ \], g § L % h QO §{\] w U j % V < -yz NO ( % !- QO NO, QO$ ( < % Q Q< ) < 0 !- \ ¬ L % !- QO , §{\] Ãv U % !- ! < L %। (X) !% = (= §{\] \] < L < % 87 (a0) © L ) 0 = %। `6। V v।  M u > (UW1O M #< 1 J U V v %, ' :  () ' ' 4 w (R , \], (b b 1 0 = d L , 01 , T ; !- (<) ' ' 11 i1 M u > E L (' L N j । `8। \] V v।  (+) L L0 b E Q- ! b L0 Q E Q % < b ! L Y M Q (' / b ! M Q L 4 \], MJ (b b . \] Q (= LU QO M ^1 L a (' 1 L a (' T 1 μ b (° \] * , % (E 4E d 0 ( 4 L 1 L # !%$ 11 QO M Q L \] \] !- QO M V v L0 L : 01 ' , \] Q Ãv U \] g (O \] L % Q 0 = b QO 11 $ 1 / %, L / %$ d L < !- !% .a QO M L .a >= : ' !- QO M .a =-= % V 1 %। 14828 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 (6) L Q -= (+) ! (= \] h M < L , % QO M Q L Y \] \] < % +67 (!0 0) 1 L ) !- .a L , C %DE (' i1 . 9 (¯³ V % .a Ãv U ¯h / < % +67 (!0 0) 1 L ) Ãv U $ % !- QO \] ^³ ' ' 11 %{T 1 0 = (' dY (' 1 Ãv U \] h L (' 1 \] « L0 L !- Q L ) ' 1E L (' / (° 0 = (' , .a, L 9 g L %: 01 ' , f 1, N p, Q < w !% Q - = 1 Ãv U \] $ = 1 । `X। 9 M © U Q m।  (+) L Y M L0 b V v % M / u > L / %, ' ' 11 T 1 R L, QO M L / , E .a, g NO i1 QO M 9 © U %। (6) M 9 © UY M %, L QO M  () # 1 M < % f 1 i1 = 1 < ), ' ' 11 i1 (R L (O ), V v - (() -yz L / = 1 L ) QO M . b QÁ . * %; () -yz M (R =Y 4 w (= b© V v T 1 ( Q p L Q p ; (%) \] 0 = !L & - U d L .a, Q 0 = L %; (' (<) V v < %, ' ' 11 i1 (R L (O ), 4 ! % ( %। (8) 9 © U M, QO M H - * % ' ' 0 L H - * % QO 0 a 0 , ' ' 11 L0 , [- (b= Q m %: evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14829 01 '  () ' ' 11 (R, Î !- 0 M %; (<) (R L, (ü, L û M, f 1 i1 L 10 , p !- w (b= Q m %। (X) Q -= (+) (8) ! A% ' ¤ , L0 b \] M 4 \] 0 = ( % । (G) L b 1, , §. (revision) L w U ., Q -= (+) ! (= M , % QO (' 1 C %; !- L QO b 1 §. % Äz L w U L , QO$ Y M / , % (' 1 % = 68o ! $ Np 1 V, %$ , \] 1 Q g L %। `G। = 1 L ) \] M .a w।  L !% % = (= 9Y, Y, /Y, b 1 = = M N, ' ' M u > Q p % V !%$ (b M, o ( ) 1 L ) \] , % QO M L 8 () 1 L ) \] b 0 0 L !- QO 0 . . / (b 11 , L = %, \] (' L = %, L01 0 । N ।  !% = Q T, “9Y M” . . b b , JK, L (b % = ¯h .E 9Y M (UW1O %। `k। u > !- V v 1 .a।  V v Q, f 1, xi1 = 1 01 ., #< M .a M u > , E L !- V v b !% % (= J = ; 1 , ' :  () -yz M 9 JK f 1 i1 L 1zY (= %; (<) L0 E V !%$ - L0 NO M; ( ) !% (p (p L §{L E ; 14830 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 (u) ¸ 1 Np a ²L L b N¡ M ¸ 1 g .© NOL b M; () !- 0 M; () !I (express) w WO ; !- (V) (b .a, < ³ = M ³ L b ÷' % !%$ E ÑÒ b u > V v । `o। (' %f % ( 9 (Authorized Economic Operator) ।  (+) f 1, = ; = 1 w ., - L0 S NO, !% % = Q O 1 1 U V !- f 1 i1 = 1 = b (compliance) ( b (Non-compliance ) ! ÑÒ ^1 (b b L T V, (' %f % ( 9 ! 1 L L । (6) (' %f % ( 9, f 1 i1 = 1 01 . Y 4 RS N ^³ %। (8) - L0 N (b L0 Â<r S NO !% = (= (' %f % ( 9 ¬= ® b U1 ÓO , L !% 1 Îz , QO L0 Â< ? % 1 01 ) = !% = (= = 1 01 ) = K !- QO ¬= - L0 S NO · h L । (X) Q -= (8) ! Q< U1 ÓO ., f 1 !% = (= (' %f % ( 9 Lh ¬= , L0 Â< ? % 1 01 T ) = V !%$ NO, ® । a L0 () M V v V v ² . `_। L0 b V v a।  (+) - L0 , N h L Y M, L0 b = 1 4 w (= b© %। (6) L0 b 4 w (= M b© .a #< 01 T %, ' :  () QO M Q L 4 \], (b b 1 0 =, !% % = (R (R L .a, QO 0 = b d L %; !- evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14831 (<) M u > !- V v b RS ^³ %। ``। ' a . . ।  (+) 4 11 !- = +ok ! = ., = 6Xk (R ' a p -. % p (? 0 !- ' a ©< %C 4 -. Q 1 / (' E ^1 > (' ¬L 1z L ^1 . !- . । (6) Q -= (+) ! Q T, §©, f 1 L L !- ^h, w (' > . Q %t= , L , / (' (b NO g (' | ' Â, % !- p 4 11 0 !- §©, f 1 !- L a L< . 1 !- ( = (= ' , QO 11  () !% % (= \] b (' 11 Q % R ( 1 1N Q (' ? % ; (' (<) !% % Q T, (' !% % (= 1N ^ L b (b= μ । (8) 4 11 Q -= (+) ! Q< §©, ' a (' L a Q (R । (X) Q -= (6) !- (8) ! A% ' ¤ , 4 11 p, Q m Ì N !% % (= Y N, QO$ p 0 । (G) ' a . !- . - U 1 w !¸ = ; = 1 %। +77। ., %E L . ।  f 1, 0> L0 , $ Q O , %$ 01 ., !% % (= > . b 0 L . (' . g 1 !- QO . (' . g 1, = `` ! Q T, ! 4 11 M %। 14832 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 L 10 () (p L +7+। (p L w।  (+) !% () = !- = ; = 1 01 =->= ., = 1 L Y M - L0 (p N !- ² §{/ Q (p L w (= L \] 0 = N V v %। (6) M # 1 01 ., (p L w (= b© %, ' :  () QO M N P ( N M 1 % ; (<) M Y Q (z N , 0 O Q (1 Q< w $ ( N .a N, (b .a % * , QO w ^ L QO M 0 O %; ( ) !% % (b b = = ³$ A Q< ' , QO M Q \] 0 = b d L ; (u) = Q< w L \] (N b J T; !- () M u > !- V v b RS ^³। (8) , = ; = 1 w, M b Temporary Admission (ATA) Carnet w (p L w (R L । N ।  !% = Q T, “Temporary Admission (ATA) Carnet ” (' 1 Istanbul Convention on Temporary Importation ! 1 Admission Temporaire/Temporary Admission (ATA) Carnet w। +76। (p L w /।  (+) M §{/ (p L w / u। (6) ' ' 11 i1 (R !- f 1 i1 = 1 01 =->= ., (p L w # 1 / u, ' :  () L0 b M u > L < %; evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14833 (<) 9 M © U %। (8) (p L w / L = ; = 1 %: 01 ' , f 1 i1 9 : ; = 1 N p, L QO L ) (R L N ^³ , % , -yz L i1 O? (R = ., QO L (= k (V) b ½w । }L0 () % f 1 Q9 f 1 - w +78। % f 1 Q9 f 1 - w / L।  !% () 1 % f 1 - (inward processing) !- Q9 f 1 - (outward processing) w, k (V) f 1 i1 = 1 L ) / %। +7X। % f 1 - w।  !% % > v0 () Q< .a N !- !% () Q< !- M u > V v - U RS ^ L ., = ; = 1 w, , -0 1 - ! b - L0 (p L Y M Q E L \] 0 = .E, N - d L ., QO M % f 1 - w (= \] 0 = N V v । +7G। Q9 f 1 - w।  (+) !% () Q< !- M u > V v - U RS ^ L ., = ; = 1 w, - L0 Q L M, L0 b V v L Y M, L0 , -0 1 - ! b (p / b (, Q9 f 1 - w (= b© %। (6) Q9 f 1 - w (= b©Y M % Y, 1 M - L0 g %, - L0 % QO M L0 !- - L0 g .a -yz , %, E r- 1 !- N - L0 j QO 1 N h L \] $ %। (8) Q -= (6) ! A% ' ¤ , L !% 1 Îz , (p / Y M, d d % Qö ÓO =w ) = (' 1 T 1 1O % V, % QO M - L0 g %, QO ÓO, d d 1 U E L \] 0 = N V v %। 14834 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 (X) (p / Y M Q E 1 0 = % Q9 f 1 - ! (R L % । +7k। % f 1 - w /।  (+) % f 1 - w (= b© Y, -0 1 M ! ! = M / , = `X (R 9 © U , % f 1 - w / u। (6) -yz NO (R = % f 1 - w / Q M L (p b !% (p (in the same state) M / © U (R L । (8) % f 1 - w (= L Y M %, Qö M, 1E, / % , ! Q L \] L %। +7o। Q9 f 1 - w /।  (+) Q9 f 1 - w (= b© Y, -0 1 M, ! ! = M , L0 b u > L < , Q9 f 1 - w / u। (6) -yz NO (R = ., Q9 f 1 - w, QO w 01 !- RS ., p / Q M u > ) / (R L । > v0 () E Q- +7_। 4 E Q- w।  !% () !- L= = (= , 01 =->= !- M u > V v b RS ^ L ., L Y M, !% () (= Lh Q 4 E Q- w (=, L \] 0 = N E Q b© %। +7`। E Q- r।  (+) !% % (b b = A% ' ¤ , E Q w (= M b© .a -yz L , (r) !¸ . / (b 0 -yz L $ = 1 %$ (' 1, 01 =->= . ! = r L < । evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14835 (6) !% = (= L i1 M .a ^ L r QO M (b NO 9 © U Q (b E Q (' E Q- 40 ( ± 1 ' : 01 ' , .a M Q (-00> (b NO 9 © U , % .a ' ' 11 © U NO 9 % ! r !- ({ © U NO i1 ^ L r L % © U NO i1 ^ L r (O % V M %। ++7। E Q- N - d।  E Q- ! b M < ^1 r ^ L > !% % (b b = A% ' ¤ , f 1 (' f 1 % !x> . / , r L < (O Np M Q \] (= (' 1 b = 1 w N - d L L 10 L । +++। E Q M ।  -yz L f 1 i1 Y !L & - U = = E Q- ! b < Y M E Q L b = 1 % % E Q M L । ++6। E Q M ।  f 1 i1 = 1 4 E Q w T 1 E Q . i1 M , -. E r- ! 1 ^ L %। ++8। E Q . M Q |।  (+) E QY M ' ' 11 | ' । (6) 4 r 0 9, 4 m LU (=L/ 4 JK (EU . 0 9 (E 4E d 0 ( 4 L 1 L # !%$ 11 E Q (-0 0 !- Q . M, f 1, a !- L a . । ++X। E Q . < !- . . ।  (+) ' ' 11 < L0 ; L 10 L , E Q -. M < , . %, !- QO M !%$ < , . Q $ Q O %$ O (' 1 O % । (6) M . QO$ O 1 O % Q ' ' 11 (R N § < % , !- !%$ (R QO M < % L Q O , % J § O (' 1 O Np । 14836 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 ++G। E Q . M E Q 0 = ।  ' ' 11 (R (g ! 4 11 Q p E Q -. M M 9 0 = ' !- ' ' 11 9 !¸ < L % ! 4 11 QO ? b %। ++k। E QY M Np . ।  (+) ' ' 11 (R L, = ; = 1 w, g 0 = M Q E Q T 1  () .© (© M (0z M % ÷' ; (<) M -., , / (' Np Q M V % Q a 1 ; ( ) M (, ( (' . = b $ %$ w M !- Q L = (container) > Np ; (u) b M L01 % ; () ' ' 11 $ (R L M %$ L0 b M u > L < (' u > N !- \] 0 =T 1 (' 0 = N, J u 9 Q 0> 1 U L % Q \] 0 =T 1, । (6) M QO$ ÷'Y !- ' ' (' (R L §{ 9 QO M (R = Q O 11 !% ÷' (' §{ 9 1E, .© (' Q;Æh M (0z ' Q , (' (R$ (R =, \] Q !%$ M, [- Np (' (R L , !- Q Q L \] ¤g । ++o। E Q . M !- (b b 1 ।  (+) = !- = +6 ! %¬EY %t 01 ., E QY M QO M ; (b 1 । evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14837 (6) .a Q -= (+) ! (= 1 (' M ( 1E %.a # 1 = E %, ' :  () L QO 1 (' ; Q L M 1 -0 / % / Y M .a 1 (' E QY M ( 1E % V Q b \] % : 01 ' , QO ( 1E [- % - Q L Q \] 0 = %, Q QO (p - L0 L % V; (<) L QO 1 (' Q L M 1 -0 L0 b E Q % < , % L0 b QO M < Q , !- E QY M .a = ; = 1 w 1 ¼z ( Y 1E L0 b < % Q L \] %: 01 ' , !% % (b = ³$ = ± (r) (' f 1 i1 . / (b !% Lg (= \] Q JK $ । ++_। !% % Q< = N E Q % M ।  L0 / b < (' (b E Q ( (' !% % Np (b N, E QY M E Q % % । ++`। 4 E Q- ! L।- (+) f 1, = , E Q M -. L = 1 : 01 ' , f 1 ³ E Q b E Q- w / ³ L = 1 । (6) Q -= (+) ! 1 E Q- w / L E Q- w L Y M V v < % %। +67। %t % M ( ।- L E Q %t , % Q E QY M QO 0 L < % +7 (L0) L ) (' ' ' 11 i1 (R L = 1 ) E Q % M (b E Q ( (' Q L0 b (' / b < । 14838 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 +6+। !% 4 40 ! E Q % (b E Q M ( . ।  E QY M = ++` ! (= E Q- L ) f 1 i1 = 1 g L !- (r) (' f 1 i1 . / (b (' (r) i1 (' f 1 . / (b 0 i1 !¸ . / (b 11 (R QO 0 $ L 10 L %$ 01 !- 0 E QY M !% 4 40 ! E Q % (b E Q ( । +66 । M ! E Q- 40 % (b E Q- 40 ( . ।  E Q- 40 E QY M , QO M = ++` ! (= E Q- L ), f 1 i1 = 1 g !- w M ( % Q !- 4 40 ( % Q Q<T 1 (r) (' f 1 i1 . / (b 0 9 L (b E Q- 40 E Q- ! Q E QY M ( । +68। UN 4 40 nÒV % M ' L M !% %J (= %।  E QY M UN 4 40 nÒV % Q ' L ! !- E Q- (R$ w ! !- E Q- % !- 0> Q< M ! !- E Q- % !- = ; | , Q QO % !- =, E , ! (= %। +6X। E Q . M . % ( u Q §{\] ।  JKh \] M E Q- ! b V v % L0 b < T 1 1 U ( 1 ¸u 19 (' L .© (' ( , % %Í .© (' ( (p Q L JK 4 11 i1 $ % !- LR Q L Q \] ¾ Y JK (R ¾ % !- PÍ ' ^ L r p b ¾ Y \] ;c (' 1 ! r ^ L %। +6G। Q; (Volatile) M .a V v।  < !%$ !- 1 E QY M, Q; !- Q L ~L T 1 f 1, 9 : ; , = 1 , L E Q % ( !- (r) (' f 1 i1 . / (b 0 L Îz , QO u 9 P ( u V, < QO u 9 Q \] % । evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14839 +6k। E Q % (? ( L 1z L 0 < (R L / .© [- / j M Q \]।  # 1 MJ .a ' ' 11 L !- !%$ L . MJ Q L .a L L v , , ¬L !- (b b 1 Q L Q L \] (° 0 = , ' :  () = ++_ ( E QY M; (<) = +67 ! (= ( b (R L ) E Q % ( M; ( ) M .a = +7` (' !% % (= = (R r ^ L % V !- L0 b (' / b < % (' !% % = (R ( % (' = ++k !- ++o ! Np % (' = +6` ! Q< = N (b .© (' [- / % V (' ' ' 11 Îz L % % M; !- (u) = ++k ! (= j M। +6o। \], %E L 0 = N' 1 .a w।- (+) L = +6k ! (= L Y (' 1 0 = N' 1 , % ' ' 11 = +7` ! (= ^ L r Q (' = ; = 1 1 (' E Q . M (' M N¡ < , | (' 0 (' QO NO = (b M !- ^h !%$ (-0 L L b 1 / % 9 % , !- (° QO$ 9 < 0 L %। (6) Q -= (+) ! Q< 0 < % +G ( ) L ) L T % QO$ 9Y M %। (8) Q -= (6) ! (= w (' 1 9 w r « % !- r L 1 9 % Q;Æh, L ' , = 68o (R m w Np %। (X) M © U P- (assignment) ! Q L b ' ' 11 !% = 1 w (R 1 % ½h । +6_। f 1 -.।- E Q . E Q 0Y M b f 1 i1 = 1 w 4 - ! 1f -. । 14840 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 +6`। ¸u 19 [- / E QY M \] ¤g . ।  = +7` ! (= r ^ L % V !- L0 b < %, !%$ E QY M, L ( 1 ¸u 19 [- / , % (r) (' f 1 i1 . / (b Q Q L \] ¤g : 01 ' , L E Q QO M [- / , % QO$ [- u9 QLu 9 8 () 1L ) ' ' 11 9 !L & > < 0 L %। +87। E Q . L ।  E Q . M .a E Q . !- E Q . M .a %t= , QO M \] 4 11 i1 Q< , (' (R , E .a = +6G ! Np P ( u 9 b V v L T 1, E Q Q L ' ' !- QO p % !- QO p ' L g b L ' : 01 ' , E Q M 0 (' QO p % % (' QO p ' -u ( (' . b ' ' 11 E Q . 9 .T L (= % , L % , QO ( . E Q . 4 11 %Í Y 1 ( -u % V। +8+। E Q M < > w U . ।  (r) (' f 1 i1 . / (b E Q ´ (-0, ´ w !- 01 M < % !- ´ ´ M !%$ E Q < % , , = 1 । +86। , -, %E L N i1 ।  E Q M (' QO p % Q ( L , - !- ~L N L ' ' 11 (' E Q . 0 = , % Q M Q % !- i1 %, !- = +6o ! Q< w 9 % L %। +88। 01 - , 1, 0' , %E L . ।  !% () (U 1 = ûÏT 1 ., f 1, 9 : ; , 01 (' ) = - (' 1 , !- 0> 9 % b ' ' Q = 0' । evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14841 +8X। 4 E Q w /।  4 E Q w #< / u, ' :  () QO w (= 01 RS ., #< Q 4 w (= M V v ), ' :- (() L0 b M V v; () p / ; (<) 9 M © U )। /L0 () C t0 d +8G। N 4 M .a !% () ( E ।  !% () = N !- f L Y M .a E % । +8k। \] 0 = N M C t0 d।  (+) C t0 d w (= b©Y M, !% 4 m 4 m ), \] 0 = N, L n Qv % / n Qv p U %। (6) f 1 i1 = 1 | 01 ., C t0 d M .a 1 u > C t0 d ! b u > । +8o। C t0 d ± = ।  (+) C t0 d M ! % (b ( ± = b 4 11 %। (6) f 1 # 1 Q T, = , ' :  () M C t0 d 4 m 4 m ; (<) M C t0 d w (= b©Y M / b 1 ª = 1 ; !- ( ) !% () = © b। +8_। C t0 d .a L ) = ।  C t0 d w (= M b© V !%$ L #< > b L ' , ' :  () 4 m 4 m ) f 1 i1 !¸ (R L p L n Qv % M L সংর ÿY ; 14842 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 (<) M 0 O b 4 11 i1 j L. ; ( ) = 1 ) / M %; (u) M u > V v b RS ^³ ; !- () C t0 d w ^1 =-= । +8`। M ।  (+) a (' a ^³ T 1 L b 4 40 0 ) , % QO / NO L ' ' 11 M (' Q (-00> , !- QO Q ! ' ' 11 ± = < , !- \] Q % / (R L । (6) Q -= (+) ! (= ± = -yz L N -yz / NO । +X7। C t0 d w /।  n Qv ) - L0 % M / %, % n Qv M % %, -yz L ) = T !- C t0 d w / u। (z L0 () C 9 E +X+। N 4 M .a !% () ( E ।  !% () = N !- f L Y M .a E % । +X6। !% M C 9।  (+) L Y !- - L0 4 40 (' - L0 UN C 9 b 1 u > Q< M C 9 4 40 Q Q L \] , L ' , 0 = N, = +o ! = !- = = ., QO$ C 9 (R L %। (6) - L0 ) L - L0 UN C 9 L Y L r , = = ., Q L Q (b L \] J 0 = N QO b (R L %। +X8। = 1 01 . M ।  UN H nÒV b = ; = 1 01 ., L0 Â< ) L - L0 ! ! % M (b ! %। evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14843 +XX। - L0 ) L L0 Â< M C 9।  (+) .a M - L0 ) L - L0 UN C 9 b ! % .a Q O 11 , = = ., QO M Q (b L \] J 0 = N Q L C 9 (R L : 01 ' , = X+ C 9 ! (= M L \] ! b ! d h . QO$ C 9 % %। (6) f 1, 9 : ; , - L0 ) L - L0 C 9 ! (= M !- ! b N L g = 1 । +XG। % V, % !% w u > % !- (R$ Np %। -0 () / !- § ( +Xk। / w।  (+) #< M N - L0 E b = 1 (b M, M u > L < !- / w (= b© ., / %, ' :  () C 9 w (= - L0 ) L ( M; (<) C 9 w (= - L0 ! p % -þ L0 ) (b p p U M; !- ( ) C t0 d r w (= §{/ Y M। (6) / w (= M b© .a #< 01 %, ' :  () -yz M Q L / \] , !- (b b 1 0 = !% % = (= (R L %, QO 0 = b d L %; 14844 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 (<) = ; = 1 w !- ' ' 11 L ., M Y / ^³ L !- (' 1 u > Q< M % (' % (' % Q , % QO M % ( V (' % Q % V % 4 40 E +G ( ) 1 L ( T 1 M / ' ' 11 9, .a 11 % M u > ( . % (' § Np V %.a N, (b b .a, QO % (' § - L L । (6) Q -= (+) ! (= M- % (' % (' § ! ) ' ' 11 9 L % % % (' %Y (' % § M Q \] NO . Q 0 = % V g L %: 01 ' , .a Q< +G ( ) 1 L ) M % % (' % (' § - L L , %.a ' ' 11 $ Q O %$ , L , . \] g L । +X_। 4 40 E 1 (' (b 4 40 0 % § (' C t0 Y M।- (+) 4 40 % V v L M < QO 4 40 E 1 (' (b 4 40 0 !- QO Y M L Q (' Q (-00> § / Q (' C t0 %Í > , % / NO Ì !¸ ' ' 11 9 L । (6) ' ' 11 L Q -= (+) ! (= / L a ® , % ({ Q 1 Äz < b !- QO$ (' C t0 d QO M L b ! 4 11 । evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14845 (8) %{T 1 ' / \] ¯h O M \]-O C t0 (' § / b (R L % , L Q § / 1 U ! 4 11 ± = ' ' 11 i1 = 1 p 0 !- . (' QO$ ± = C t0 । (X) Q -= (8) ! Q< ± = -yz L N i1 %। +X`। 4 40 E 1 0 !- M ।  (+) = +X_ ! Q< ¸% .a ) ! .a / NO -yz 4 40 (EU 0 b ! !- M ({ , / NO Ì, !% % !- = = (R Q % । (6) E .a 0 = / \] -yz M L, Q ! ), g L % !- QO M E 1 (' \] ( 4 \] (b Q ) g (repayment) L Lh (' 1 9 % L % (' g (' 1 « %। +G7। s 9f (frustrated) 1 ।  (+) .a M ( = 0, UN W (' Q 4 40 , % .a QO M / NO (' Q L !- = = . QO M Q \], L \] - / \], % Q , 0 = N Q !% 01 / (R L , QO M ! 4 11 ± = < / %। (6) Q -= (+) ! Q< N (b 4 40 M %, f 1 T 1 R, QO M, Q Q \] 0 = N, § / (R L । (8) Q -= (+) ! Q< ± = -yz L N L %। 14846 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 -0 () L r +G+। L r ।  (+) f 1 i1 = 1 01 =->= !- M u > !- V v b RS ^ L ., !- !% () (= ³$ A Q< ' , - L0 p % L r Y M, # 1 01 ., 4 \] % (N %, ' :  () QO L r , Q< - L0 Q p 10> m, m, 4 40 % p T 1, QO a úL N b N N, ³ Q N % ; !- (<) QO L r % % । (6) 4 11 , , Q -= (+) ! Q< / NO, L r , Q (R L N = ' ' L. b L 10 L । +G6। L r (b b m।  = +G+ A% ' ¤ , - L0 p % L r Y !- ' ' 9 1Y M, ' ' 11 i1 (R L !- f 1 i1 = 1 01 | .,  () f 1 i1 (R L L p (p ± = b < % !- - L0 * N UNp ¿ N b !% § % %; (<) - L0 * N UNp ¿ N b, \] 0 = N, !% p !% a ' (b (° p U b < %। +G8। \] (N / L r ।  - L0 Q L (' Y M, L0 m, m (' 40 UN a b QÁ L r , QO , a ú - !- a L T 1 ' ' 11 = 1 , % \] 0 = N / %। evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14847 !-0 () N !- f L Y (' / Y M ^1 0> = +GX। a (' ú i1 N u > ।  - L0 a (' ú N N M < Q, = ; = 1 w, ' ' 11 9 ! n< L !- N !- N M (' Y M ^1 QO 11 õ L !- QO N N M . b Q p । +GG। N .a \] = 1 ।  = +GX ! (= N .a E \] , L ' , QO N ^1 L , % < \] E %। +Gk। Y N \] % (N ।  ' ' 11 L !%1 Îz , a (' ú N Y N (' Q L Q % V, % Q , = ; = 1 , 01 =->= ., \]O < L । +Go। N 9।  .a a N M \] (' Q L >w | !- .a Q > = +GX ! (= H u > Lh , %.a a L ' ' 11 QO M - L0 E ¿ g L Q 9 < । +G_। C 9 a (' ú LÏ N Np ।  = +GX ! (= u > L % V, C 9 a (' ú LÏ !%$ N , = ; = 1 , 01 =->= ., \] 0 = N ' ' 11 i1 QO$ C 9 (R L %। +G`। f L Y / Y M .a u > M u > M ।  f L Y (' / Y M .a Q 1 , !- JK ° (' u > !% % Q T, L (' , .a, / b u > M %। +k7। f L Y (' / Y M .a \] ।  (+) f L Y M Q E \] % Q Q \] $ b = +G` ! Q (' < f i1 . ' ' 11 9 Q p % < \] । (6) f / Y M Q E \] % / < QO M / b f i1 . 9 ( 1 % < \] । 14848 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 ; -0 () Q l M !- n ^1 = +k+। N .a !% () ( E ।  !% () = N .a E % । +k6। Q l M ! ।  (+) Q l M , f 1 i1 = 1 g, ' ' 11 9 QO M ^1 ! 0 । (6) Q -= (+) ! Q< E 0Y Q l M ^1 Q (UW1O M E ^1 ! u > L । +k8। Q l M ^1 V v 1 U Q % ।  ' ' 11 i1 Q l M ^1 V v 1 U !- Q M i1 n 4 9 ( 1 1 U n Q l M : 01 ' , N (p n 4 i1 < L ' ' 11 QO M ^1 Q p !- V v L ( . < Q l M % (R L । +kX। UNp Q l M V v a।  (+) Q l M n 4 = +k8 ! (= 9 ( 1 n !- QO n 4 m (' Q l m nÒV % 6X (0) ud ) M QO m % % M ^1 ' ' 11 9 ( 1 । (6) .a Q l M m % .a ' ' 11 L !%1 Îz , QO M Q -= (+) ! (= 9 ( 1 (UW1O V, % Q < (R L । +kG। Q l n L0 m ·01 ^1 u > ।  Q l M n - L0 m nÒV % (N T 1 L0 m ·01 ' Q 4 = +kX ! Q< J QO u9 ½ !- QO L0 m < Y (' %p % n %Y M, L ' , !- L 10 Q< ! u > L । +kk। 1 D।  (+) E Q l n n , < % m !- 4 Q<T 1 ! 1 D -. %। (6) E Q l n 4 1N % # 1 > L 1 D w Np , ' :  () n UN m !- a ; evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14849 (<) E M % m % p !- E M < m nÒV ³ ³ ; ( ) E M % m !- n %Y J 1 !- Q = Y (' < M 1 M !- / !- J !- 1 μ L < $ * ; !- (u) E M < m !- QO n % M < <। (8) M % !- < ^1 ! J ' % !- < m ^³ %। (X) ' ' 11 L01 b a E 4 1 D Q p !- Q QO 11 $ %$ 9 (' UN w । +ko। 4 m (' Q l m N (ba Q l M % (' < ।  = _ ! (= u > 4 m (' Q l m N (b m Q l M n % (' n % < % । +k_। p T 1 Q l n i1 < L0 ।  (+) ' ' 11 i1 < L0 1 U 4 m (' Q l m Q l M (' % Q l n QO m % p । (6) Q -= (+) ! Q< L0 L % , . 1 U  () n 4 9 : õ, L ' , Qh L ; (<) QO n ^1 (' Q 4 i1 L 1 !- , L ' , 0 = (' ' ' 11 i1 L 10 d ; Q 0 = । +k`। Q l M .a !% % = ।  (+) L Y M (' / N M .a = kG $ E %$ , *, Q l M .a E %। (6) L Y M (' / N M n .a = G+ ! Q -= (6), = G6 !- = k7 $ E %$ , *, Q l M n .a E %। 14850 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 (8) , 9 : ; , L 10 L , () = (' = !- = ok ! = : $ Q< ' %$ N !- 1 Q l M .a (' Q l M n .a E %। +o7। M Q l E >w।  % ; (' % (= >w (' =->= Q l M (' L M Q l n % (' QO M (' L !%$ Q - L0 p % । evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14851 a -0 () ( =, L +o+। ( =J L।- (+) L NO # 9 (8) ! 1 ( = -u9 , % QO ( = b w (X) ! 1 L %, ' :  9 - -yz = , () , %E L ( = / L (+) (6) (8) (X) +। _ ` L NO- () ' 0 ' L Y M 4 m (' 4 m N (b p z ; (<) p ' (EU ' L Y M Q L b = _ ! Lg ( ) ! (= u > 9 N (b 9 ) L ; ( ) / M % b = 1 4 m (' 4 m N (b p % Q ' (' 0 ' / z ; () -yz NO w M-JK (E Î (= ;c (' 1 % !- -yz M / %; (' (<) L i1 L > N© %, -yz NO (E + (!) Î (= k (V) L L !- M JK (E Î (= ;c (' 1L L % !- -yz M / %। (u) = _ ! Lg ( ) ! (= / b = 1 9 ) N (b 9 p ' (' (EU ' M / z ; 14852 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 - -yz = , () , %E L ( = / L (+) (6) (8) (X) () L Y M 4 m N (b p % Q Q , <v (' L ; () 4 40 N (' = ` ! Lg (<) ! (= M % b (R L p N (b p % / b M - L0 p U (' Q l 9 (' Q , <v L 9 6। +6, > v0 () L NO i1 (R L 4 E Q = 1 01 ) = N' 1 -yz NO w (E G7 ( } 0) Î (= 8 () . 9 %। 8। +8 L NO = +8 ! (= 4 11 L ( Q 4 40 = 1 p 1 < ' ' 11 L 10 (R QO 40 = 1 ! ) QO (p % N' 1 ; -yz NO w (E 67 (0) 9 Î (= G7 ( } 0) 9 %। evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14853 - -yz = , () , %E L ( = / L (+) (6) (8) (X) X। ' 1 () (+) L NO- () % R i1 N (ó= 4 ^Q9 4 0 0 z (' QO ^Q9 4 % / μ (R L Q N 0 ; (<) 4 ^Q9 4 % R 0 = / % QO ^Q9 4 % / μ (R L Q N 0 ; (' () -yz NO w (E + (!) . 9 Î (= G ( ) . 9 %; (' (<) L i1 L > N© %, -yz NO (E k (V) Î (= 6 (¸%) L L, (' (E + (!) . 9 Î (= G ( ) . 9 (' 1L, (' Q L L %। ( ) i1 / % 4 ^Q9 4 % / μ , !- QO μ N , 0 (' Q b (R L L ; (6) L NO- () 4 ^Q9 4 -. f 1 μ J 1 ; (<) 4 ^Q9 4 .© ; (' ( ) 4 ^Q9 4 % / μ Z9 9 , fù (b ) = (' QO -. μ f 1 (R N (b .© । 14854 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 - -yz = , () , %E L ( = / L (+) (6) (8) (X) (8) L NO,- () (R L N % 4 ^Q9 4 μ Q %Q %Q %fdg % N ; (' (<) N % 4 ^Q9 4 μ b (b (R L N %Q %Q %fdg % N । G। +o L NO = +o ! = M L / z । !% % (b % (= ( = L L % ÉÊ -yz NO w M-JK (E Î (= ;c (' 1 % !- -yz M / %। k। = L NO M - L0 (EU - L0 % । () -yz NO w M- JK (E Î (= ;c (' 1 % !- -yz M / %; (' (<) L i1 L > N© %, -yz NO (E 6 (¸%) Î (= +X (n) L L !- M-JK (E Î (= ;c (' 1L L % !- -yz M / %। evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14855 - -yz = , () , %E L ( = / L (+) (6) (8) (X) o। = L NO = N, L QO NO Q 1 %, !% % (= Y M (' Y O? m !%$ (E G7 ( } 0) 9 JK M L< (' Q Q , ( , < , < , -. , % < (b Np -yz ' । () -yz NO w M- JK (E Î (= ;c (' 1 % !- -yz M / %; (' (<) L i1 L > N© %, -yz NO (E + (!) Î (= k (V) L L !- M-JK (E Î (= ;c (' 1L L % !- -yz M / %। N - !% ! (= E M L P 1 D n D !- NO L !%1 L , M Y , Q - L0 ) (b Q -j, % > L -yz NO Q 1 %। _। 6G L NO 4 \] 0 = % (N / M .a = 6G ! (= 01, =->= । -yz NO w -yz M Q P (statutory) \]- L (E Î (= ;c ('1 % !- -yz M / %। `। 88 L NO = 88 ! (= 4 ^1 > (E ½ L L a L < । () -yz NO w gY \]- (E ;c Î (= c (' 1 % !- -yz M / %; (' (<) L i1 L > N© %, -yz NO (= G ( ) L L gY \]- (E ;c Î (= c (' 1L (' Q L L % !- -yz M / %। 14856 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 - -yz = , () , %E L ( = / L (+) (6) (8) (X) +7। / () L NO M Q E 1 L (' E 1 V ' ' / % (' !% % = -yz M § - L0 ( । -yz NO w, E .a, -yz E 1 Y (' 1 g L QO M Q Q \] (' 1 % !-, .a, -yz M / %। ++। X_ (+) L NO = X_ ! = (R = 1 w 1 u > L < N' 1 । (+) -yz NO w (E G7 ( } 0) 9 Î (= 6 (¸%) . 9 %। (6) L NO = X_ ! = (R 1 u > (UW1O 1 ' ± M QO u > (UW1O 1 N' 1 , ' (p QO % । (6) -yz NO w (E G7 ( } 0) 9 Î (= 6 (¸%) . 9 % !- -yz M / %। (8) L NO = X_ ! = (R 1 u > M (UW1O 1 , । (8) -yz NO w -yz M Q \]- (E Î (= ;c (' , QO M \]- % Q Q \]- $ * %, < u 9 (package) ÷' b (= G7 ( } 0) 9 !-, ] M .a, (E -yz M-JK (' 6 (¸%) . 9 , % (= , %। evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14857 - -yz = , () , %E L ( = / L (+) (6) (8) (X) +6। X`, G7, G+, kG, k_, o+, o6 o8 L NO = X`, G7, G+, kG, k_, o+, o6 o8 ! = (R ' ' 11 (R N % 4 RS E !%$ M < !- - L0 % Á M % । -yz NO w (E 6 (¸%) . 9 Î (= G ( ) . 9 % !- -yz M / %। +8। G+ L NO = G+ ! = (R M ^1 ( !- (U 1< L N' 1 । -yz NO w (E G7 ( } 0) 9 Î (= + (!) . 9 %। +X। G8 GX L NO = G8 GX ! (= 9 1 q t ' ' 11 (R N 4 40 % 1 1 % QÁ । -yz NO w (E 6 (¸%) . 9 Î (= G ( ) . 9 %। +G। k6 L NO = k6 ! (= 4 40 4 40 % 1 < ( Q 4 11 - (p 4 11 (R M N'1 । -yz NO w (E 6G ( 0) 9 Î (= G7 ( } 0) 9 %। +k। kk L NO = kk ! (= 9 9 N (' 9 9 ! Q< (= M 1 9 ) % । -yz NO w -yz M Q \]- L (= ;c !-, -yz M \]- %, (E + (!) . 9 Î (= G ( ) . 9 % !- -yz M / %। 14858 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 - -yz = , () , %E L ( = / L (+) (6) (8) (X) +o। o7 L NO = o7 ! (= =-= - L0 = E n !- (= +77 (!0) 9 (b b E n । -yz n / %। +_। _+ _6 L NO = _+ _6 ! = (R !- = 1 ), M u > L < N ' । -yz NO w (E G ( ) 9 Î (= G7 ( } 0) 9 %। +`। _6 L NO = _6 ! = (R 4 RS ^³ 4 | b 4 11 i1 %? L μ L N' 1 । -yz NO w (E G7 ( } 0) 9 Î (= 6 (¸%) . 9 % !-, E .a, -yz M / %। 67। `6 L NO ' ' 11 (R N (p ~L (temporary storage) % = `6 ! (= V v , !%$ M ( । -yz NO w -yz M Q L \]- 0 = V v QO \]- (E Î (= L0 c (' 1 %। 6+। 1L0 () L NO L 10 () (= (p L .a !% % = ; = 1 01 =->= N' 1 । -yz M Q L \]- 0 = V v -yz NO w L \]- ! (E + (!) . 9 Î M JK (= c, % (= , % !- -yz M / %। evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14859 - -yz = , () , %E L ( = / L (+) (6) (8) (X) 66। > v0 () L NO > v0 () (= E Q !% % = = ' ' 11 (R N 1 । -yz NO w (E G7 ( } 0) 9 Î (= 8 () . 9 % !- -yz M / %। 68। > v0 () (+) L E Q . M > v0 () = (R E Q -. N' 1 (' 4 \] g L Q E Q ¬= ( N । () -yz NO w -yz M Q L \]- L (E Î (= ;c (' 1 % !- -yz M / %; (' (<) L i1 L > N© %, -yz NO (E k (V) Î (= 8 () L L (' \]- (E Î (= ;c (' 1L (' Q= L L % !- -yz M / %। (6) L E Q. E Q % M \] 0 = N (ó= % , Q (b -yz ' । () -yz NO w -yz M Q L \]- L (E Î (= ;c (' 1 % !- -yz M / %; (' (<) L i1 L > N© %, -yz NO (E 8 ( ) Î (= 8 () L L (' \]- (E Î (= ;c (' 1L (' Q= L L % !- -yz M / %। 14860 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 - -yz = , () , %E L ( = / L (+) (6) (8) (X) 6X। /L0 () L NO /L0 () = +8k, +8o, +8_, +8` +X7 ! = (R C t0 d ^1 =-= C t0 d !%$ M C t0 । -yz NO w (E G7 ( } 0) 9 Î (= 6 (¸%) . 9 % !- -yz M / %। 6G। (z L0 () L NO (z L0 () = +X6, +X8, +XX +XG ! = (R C 9 w (= b©Y M !- E L, QO w (R UN 4 40 Q p N' 1 (' C 9 - U =-= । \]- g ( = .a, -yz M Q L \]- 0 = V v -yz NO w L \]- ! (E Î (= c (' 1 % !-, E .a, QO M / %, \]- g .a N (b b .a QO NO w (E G7 ( } 0) 9 Î (= 8 () . 9 %। 6k। +Xo L NO = +Xo ! (= / M % (' % (' % Q § - L ' ' 11 ( N' 1 । -yz NO w (E 6G ( 0) 9 Î (= + (!) . 9 % !-, E .a, -yz M / %। 6o। +X_ L NO = +X_ ! (= ' ' 11 (R N % / M, L § । -yz NO w (E 6G ( 0) 9 Î (= + (!) . 9 % !- -yz M / %। 6_। -0 () L NO -0 () (= L .a !% % L= = ; = 1 01 =->= N' 1 । -yz M Q L \]- 0 = V v -yz NO w L \]- ! (E + (!) . 9 Î M JK (= c, % (= , % !- -yz M / %। evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14861 - -yz = , () , %E L ( = / L (+) (6) (8) (X) 6`। +GX L NO - L0 = +GX ! = (R Y N . M ^1, N . * % T 1, = 1 w u > L N' 1 । -yz NO w (E G7 ( } 0) 9 Î (= + (!) . 9 % !- -yz M / %। 87। +k6, +k8, +kX, +kG, +kk +k_ L NO Q l M n 4 = +k6, +k8, +kX, +kG, +kk +k_ ! ) = N' 1 । -yz NO w (= (¸%) . 9 % !- -yz M / %। 8+। +o7 L NO - L0 % Q l M >w | - U = N' 1 । QO M 4 (= ¸% < 9 (' 1L L % !- QO g \]- g % QO \] (= c %; !- -yz M / %। 86। = L NO P g . M P g L Q m ! % ( (' ( z । () -yz NO w -yz M Q L \]- 0 = V v QO \]- (E Î (= c (' 1 , (' -yz M \]- % Q Q \]- $ * %, < u 9 (package) ÷' b (= G7 ( } 0) 9 !-, ] M .a, (E G7 ( } 0) 9 -yz M-JK (= L0c , % (= , (' 1 % !- -yz M / %; (' 14862 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 - -yz = , () , %E L ( = / L (+) (6) (8) (X) (<) L i1 L > N© %, -yz NO (E + (!) Î (= k (V) L L !- -yz M Q L \]- L 0 = L \]- L (E U (= c (' 1L, (' L QO M \]- - \]- = 1 , % E < u 9 M b P| M b (= G7 ( } 0) 9 (' 1L, !- ] M .a (E G7 ( } 0) 9 Î (= M-JK c, (= , (' 1L L % !- -yz M / %। 88। = L NO : - () !% % ; (= ( 1 Lh 1N (' . ' ' NO (' 1 NO = L , , j (' ; (<) !% % (= / b 0 QO 9, (' ( !%$ A QO 1 = ¼z (' = ¼z Q ; () -yz NO w (E + (!) . 9 Î (= G ( ) . 9 %; (' (<) L i1 L > N© %, -yz NO (E k (V) Î (= 8 () L L !- (E + (!) . 9 Î (= G ( ) . 9 (' 1L (' Q= L L %। evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14863 - -yz = , () , %E L ( = / L (+) (6) (8) (X) ( ) !% % (= / L< (' .© [- (' / .E - % .E L % z (' Q L ! (' z ; 8X। +`8 L = +`8 ! Q -= (6) ! (= < 0 L (' 4 Q 4 40 M nÒV % L §0 (g L , QO$ 1N L ( । -yz (g (E +7 (L0) 9 Î (= 6G ( 0) 9 (' 1L L %। 8G। 6+8 L NO = 6+8 ! Q - = (6) ! (= L L0 0 L01 N' 1 । () -yz NO w (E + (!) . 9 Î (= G ( ) . 9 %; (<) L i1 L > N© %, -yz NO (E k (V) Î (= 8 () L L (' (E + (!) . 9 Î (= G ( ) . 9 (' 1L (' Q= L L %। 14864 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 - -yz = , () , %E L ( = / L (+) (6) (8) (X) 8k। 6+G L NO !% % (= ( = -u (' QO$ ( = -u z * N z > ( % 9 4 Q (' 4 40 / 11 9 (' , O? ¬= 4 Q 4 40 ' , L 9 ' / 11 9 < Q - L L N' 1 , () -yz NO w (= + (!) . 9 %; (' (<) L i1 L > N© %, -yz NO (= + (!) L L (' (= + (!) . 9 (' 1L (' Q= L L %। 8o। = L NO = , L QO NO Q 1 %, N, - f- f- Ä0 (b g - L0 (' Q -yz ' (' Q L< < !- = , NO L< % Q Qw % V (' NO Q - L0 V (' . Q - L0 % V N (b NO (' g 1 i1 (' . Q a T !- N *। () -yz NO w (= + (!) . 9 % !- -yz M / %; (' (<) L i1 L > N© %, -yz NO (= + (!) L L (' (= + (!) . 9 (' 1L (' Q= L L % !- -yz M / %। 8_। = L NO V 0 = T 1 (' (ü % !% % = ; (= ( 1 Lh 1N . NO (' NO L01 QO (ü 1 NO w N , <  () -yz NO w (E + (!) . 9 Î (= G ( ) . 9 %; (' (<) L i1 L > N© %, -yz NO (E k (V) Î (= 8 () L L (' (E + (!) . 9 Î (= G ( ) . 9 (' 1L (' Q= L L %। evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14865 - -yz = , () , %E L ( = / L (+) (6) (8) (X) () M L / Q !% % (' (b % ; >w | Q (' Q Q \] 0 = ( (' % 0 = b L N QO M , % -yz ' ; (' (<) !% % (= / M L< < 8`। = L NO - L0 (' (z ^ÆO - - L - L0 ! % (' Qv % Qv (' U (p NO ( b ) - - L , NO Q QO - - L Q (p (' % Y . ' ¤ ' ¤। N ।- !% Lg (= 1 = L !%$ õ Q - - L T 1 < - - L , % Q L L Q 1 %। () -yz NO w (E + (!) . 9 Î (= G ( ) . 9 %; (' (<) L i1 L > N© %, -yz NO (E k (V) Î (= 8 () L Lr (' (E + (!) . 9 Î (= G ( ) . 9 (' 1L (' Q= L L %। 14866 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 - -yz = , () , %E L ( = / L (+) (6) (8) (X) X7। = L NO \] M, Q \] 0 = %, (' !% % (b % = T 1 L Y M - L0 !- (b L0 U % - L0 +.k 9 ) (p % ) L (' % % - O ? ) L (' ? <, b© (' < , b© Np । () -yz NO w (E + (!) . 9 Î (= G ( ) . 9 % !- -yz M / %; (' (<) L i1 L > N© %, -yz NO (E k (V) Î (= 8 () L L (' (E + (!) . 9 Î (= G ( ) . 9 (' 1L (' Q= L L % !- -yz M / %। X+। 6X8 L NO = 6X8 ! = (R = %t N, 0 p (' M L , / N - U 4 1 । -yz M \]- % -yz NO w -yz M Q \]- L ;c (' 1 (' , QO M \]- %, QO NO w (E G7 ( } 0) 9 Î (= 6 (¸%) . 9 %। X6। 6Xk L NO = 6Xk ! = (R N f 1 0> 4 w b = 1 f 1 -. , QO f 1 4 11 9 E Q p 4 11 i1 : õ Qh L N' 1 । -yz NO w (E + (!) . 9 Î (= 6 (¸%) . 9 %। evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14867 - -yz = , () , %E L ( = / L (+) (6) (8) (X) X6। 6Xo L NO = 6Xo ! (= : = (' - L0 U 6X (0) 9 ) P 1, n JK ' (' P 1, n JK ' (- ^ 1 N =->=J = J । () -yz NO w (E + (!) . 9 Î (= G ( ) . 9 % !- -yz M / %; (' (<) L i1 L > N© %, -yz NO (E k (V) Î (= 8 () L L !- (E + (!) . 9 Î (= G ( ) . 9 (' 1L L % !- -yz M / %। XX। = L NO Q -Q< ! J Q< 1 N !% % % V !%$ 1 (' !% % (= !%$ 1 % ' । -yz NO w (E G7 ( } 0) 9 Î (= + (!) . 9 % !-, E .a, -yz M / %। XG = L NO, 4 Q 40 ) L Y M % M % ' ' . / % QO M < Q M . L L P . E । -yz NO w (= 6 (¸%) . 9 %। 14868 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 (6) Q -= (+) ! 9 (+) ! Q< ° +o 6o ! (X) ! A% ' ¤ , L NO M u > Q< M , c c, Y, M b , 4 JK Q L0 > H, E 1 = L N' 1 M u > N' 1 , g \] (b b 1 Y % $ 0 = , % QO .a -yz NO L #$ > ( (notify) T 1% -yz ^1 PÍ Q O 4 11 9 0 , % w !% = (= % , ' :- () -yz u > QO u > ^1 M . b = 1 %; (<) -yz u > ^1 L Q p b ' ; ( ) . LU b -yz u > V %Y %: 01 ' , QO$ 0 ' ' 11 i1 ( % +7 (L0) 1 L ) 0 i1 (R L = 1 ) QO ( 0 = \], g !- Q % Qö ¬L 1 0 = %। (8) ' ' 11 , Q -= (+) ! 9 (8) ! 1 ( = LU !- %.a gnL 1 = (= LU (RS b - %t ( §0 L # !%$ 11 . , % !% . QO ' ' 11 । +o6। L 1 L =।- (+) L NO = +o+ ! Q -= (+) ! 9 (8) ! 1 ( = -u9 -u9 , % , Q b (b % L % ÉÊ , (O !% % (= L %। (6) L NO !%$ M, !% % =-= = +o+ ! ( = -u % V (' 'z ¬ ' ±, L< < , % QO ( = % -u9 V M % !- b w -yz = (= %। (8) = +o+ ! Q -= (+) ! 9 (8) ! Q< ( = b NO w ! = = (= 0 Np % । evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14869 (X) L NO ; ² !% ( = -u9 L ( O , % w ' ( = b , .a, (' 1Lr ;c (' 1L %। +o8। /, -m, %E L।-  (+) = +o+ ! Q -= (+) ! 9 (8) ! 1 ( = -yz M # 1 M / %, ' :- () M , v / M = +o+ ! Q -= (+) ! ^1; (<) !% () (= -yz !- Q , , g 1 , 1 | ; ( ) M Q w 0> Y, ( , 1 - O M; (u) !% % = (= -yz !% () (= -u ( = L 1 ( = -yz L। (6) Q -= (+) ! A% ' ¤ , NO M b v N¡ , % # 1 M -yz b !% % (= L / % , ' :  () a 9 . M; (<) QO % Y a N Q Y M; ( ) L M, 1 u > WO !- v = , - , QO 1 u > - T 1 , % QO 1 Q< M, L QO / NO QO (-0 ' ^1 ( ' QO = Qxu 9 c ( ' । (8) % .a ( = b !% % (= L !- L = V, % .a !% % = (R ' ' 11 M m Np , !- !%.a L !< a M ^1 H gnL 1 = ) w ' । 14870 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 (X) gnL 1 = (' (b % A% ' ¤ , L 1 = , L ' , (¯³ ' (p %.a ©Ì , %.a ' ' 0 O -. 4 i1 . Y M (' (b -m !- L L i1 w U , ( = -u %, % 4 i1 ., .a (' ' ' L L % .a, M (' M (' 1 (' L L g L , L Q (b / । (G) L / 4 11 i1 , % (E 4E d 0 ( 4 L 1 L # ! 11 % / -yz = ' (p , = ; = 1 .a, % < L0 L , L QO QO 11 ,  () % .a QO , C (' (b 9 , % .a i1 PY !- !x> i1 = 1 i1 . -yz ; ' ' E !- H Y NO (? L ; (' (<) (b .a, (E 4E d 0 ( 4 L 1 L # ! 11 i1 L 10 !- p QO ' ' Q p b (E 4E d 0 ( 4 L 1 L ! # ! 11 9 %$ , g N - %$ N - d L ,  %, QO$ L0 L QO (? (' , .a, N - d L o6 ( h) ud ) L0 ' ^1 < L %। 1-0 () 4 11 i1 . ( enforcement ) +oX। 4 | ।  (+) f 1 i1 L 10 ., 4 11 , % . ), 4 | । (6) ÑÒ JK !- Q = Np Q, p , U1 1 Q³ V !%$ % μ n0, L ' , (R μ L ) ÑÒ 1 % L h . 4 | ' h। evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14871 (8) f 1 P- ÑÒ Np ! 4 ÑÒ Np L/ p । (X) 4 ÑÒ Np L/ U1 a, M, 1 Q 4 | !- « ÑÒ Np .E (b b -p = « b 0 ù 9 1 - d ¦ । (G) !% = Q T, f 1 - 4 11 1 !- = 1 w । +oG। - L0 ? Q%r S ।  (+) , 9 : ; , - L0 ? Q%r (Bangladesh Single Window) S = X_, G+, G6 _+ Q< L L N 1g9, %t !- 9 L < %C w L , / , E Q-, C 9 C t0 d ! -yz NO ! L 1z p % L । (6) Q -= (+) ! Q T, f 1 - L0 ? Q%r 0 9 ! | L/ S !- QO 0 9 - L0 ? Q%r ( 9 L ' । (8) ( - L0 ? Q%r ) !- 1g9, %t 9 L -p S ( CLP IA) ! - = « - L0 ? Q%r 0 9 H %। (X) f 1 = ; = 1 w QO 0 9 ¦, , 1 = 1 w = 1 । (G) f 1 i1 = 1 w L , / , E Q-, C 9 C t0 d ! -yz NO %C w μ L L < । (k) f 1, 9 : ; , # 1 LÏ « ! p ¦ , ' :  () Ð , P f 1, % %; (<) P f 1 ! 4 (R LÏ ( 4) L 1 L ! 11 ; ( ) 1g9, %t 9 %¬E -p S ! =। (o) Q -= (k) ! (= H p - L0 ? Q%r 0 9 1 ± = « !- 01 L । 14872 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 (_) f 1, 9 : ; , - L0 ? Q%r N b w, g (b b 1 = 1 । +ok। 4 11 i1 L ' a L< !- < ।  (+) 4 11 , u > ? Q p (' !% % (= L <Y L a (' f 1 a L< % !- ± = < । (6) .a ! 4 11 , Q -= (+) ! (=, L f 1 L< , % .a QO L f 1 P -. !%$ NO (R = QO 11 xi1 (' . E L 4 O ! ( % NO L । (8) Q -= (6) ! (= E L !%$ .E %, Q % J । +oo। O? 0 . ।  (+) L ' ' 11 Ç ' , NO / M (' !x^1 L a P- V, % QO NO - L0 4 ) (p % ( (' (' - L0 (' - L0 % Á (b % (' ¦ (' - L0 0 (' - L0 % p Á 0 । (6) Q -= (+) ! = ÉÊ ' ' 11 NO 0 , L Ç ' , QO NO P- !% % (= Y , f(E <N, P 1, n, JK ', (' , f(E <N, P 1, n (' JK ' N, (' , (' i1 9 : (b M (' M (' T 1 < ! ! = M -yz L a V। +o_। 0 % !%$ NO 4 11 Ìô< ( ।  (+) = +oo ! (= < 4 11 NO 0 QÁ %, < QO NO (E 4E d 0 ( 4 L 1 L 4 11 9 % (= > ( , !- QO NO ( NO 0 T 1 9 (E 4E d 0 ( 4 L 1 L 4 11 Ìô< (° % % !- QO$ 1 U 9 (detain) < । evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14873 (6) Q -= (+) ! Q< 4 11 Ìô< QO Q -= Q< NO %, L 0 b O? L<, % QO NO (° O L !- !%$ w (' , (b' , 0 L 10 L । (8) = +oo ! (= 0 T 1 4 11 ¸% = NO 0 Q p ' !- . ' b f % !- !%$ b L (' L ! < L0 L , !- QO NO Ìô< 0 (RS % !- 0 1 9Y ! QO 11 (' (b NO i1 % !- QO . i1 P . %। (X) N 0 % । (G) % 1 = Q (' !% % (b Q ©Ì .a, ' ' 0 O -yz -. %। +o`। M Qxu 9 b m NO L !I- . ।  (+) .a ' ' 11 Ç ' , = +oo ! (= 0 NO L (EU / M % < V % .a QO NO 9 !- (° (E 4E d 0 ( 4 L 1 L 11 # !%$ 4 11 Ìô< Q p । (6) L Q -= (+) ! Q< (E 4E d 0 ( 4 ! Ç O? ' , QO NO L (EU QO$ M V !- QO NO L (' !I- , % % 1 L0 L (' , (b' , QO NO (b 9Y %, (° O L0 L । (8) .a Q -= (6) ! Q< (E 4E d 0 ( 4 NO !I- b L0 L % .a ' ' 11 ' 0À * !¸ i1 $ PY %$ ^³ f4 9 QO NO % % !- QO NO f4 L !I- % L ) ' । (X) f4 -yz NO L (' !I- !- Q -= (6) ! Q< 11 9 j (' !I- V (° !x> L । 14874 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 (G) .a f4 L h (' (b Q -= (6) ! Q< 11 Îz , NO L (EU / M V % .a 0 01 !- ± = L % QO M b ' ' Np L 10 L !- QO NO !%$ L 10 ) ' : 01 ' , .a 0 01 !- ± = N QO$ 1 % । (k) .a Q -= (6) ! Q< 11 9 QO$ NO , % .a !% = (= 1 1 1 U QO NO 9 < b L 10 L । (o) L NO P L (EU / M V !- L Ì QO M Q O L. ' , % - (' !I- % । +_7। g . ।  (+) !¸ . / 4 11 L Ç ' , NO !% % (= ( = -u9 V, % QO NO g । (6) !% % (= = ' ' . / 4 11 L !%$ Ç ' , NO !% % (= ( = -u9 V, % QO NO g । (8) !% % (= g Y E NO g ? ?, !%$ Np b, i1 . / 9 4 11 Ìô< Q p % (' , L O- ) 4 11 ' % 9 ' / 11 9 % % %। (X) !% = (= NO 4 11 (' ' / 11 Ìô< % !- -yz ( = %, QO 11 , !< WO ' ~f0 Ð 9 Ìô< b Q p (R L (' QO Ð 9 ± = । (G) Q -= (X) ! (= NO T 1 < 4 11 Ìô< %, QO 11 QO NO w ( LU 1 । evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14875 (k) Q -= (G) ! (= LU Q 4 11 , ( = LU .a ' / 11 gnL 1 = (= . !- = J (= ' , % !% . !- % !% = J (= ' : 01 ' , 4 11 L !% ( > , ( O NO w 'z .E V (' m O- V, % , ( = L , !< ^³ ' ~f0 Ð 9 Ìô< % b (R L (' QO Ð 9 ± = । (o) L 4 11 9 !%$ , ( O NO w 'z .E % (' m O- %, % QO 11 i1 L 10 (' N, ! r ^ L ., !< ^³ ' ~f0 Ð 9 . Ìô< % b QO NO O L !- ! T 1 ? L ² = Q[1 11 9 0 । +_+। 0 . ।  (+) !% % (= j 1 = .E N Q / M (' L a (' a ' ~f0 Ð 9 !< ^³ ! ) p % < % V ( > 4 11 QO$ Ç ° L, QO Ð 9 QO$ M, L a (' a 0 b । (6) gnL 1 = (= Y 0- 1 !- Q $ 1 ' , QO$ Y % 1 % !- Q %$ 1 ' । +_6। N 0 !- g . ।  (+) (E 4E d 0 ( 4 L 1 L # !%$ 4 11 (' !% % (= = (b 11 9 L !% 1 Ç O? ' , / M (' L a (' a, !% % (= j 1 = b N Q (' ?, p . V !- = +_+ ! (= 0 1 T 1 Q ( 0 V, % Ç J, !- 0 % %$ MJ, L a (' a ! < T 1 ý p QO M, L a (' a b 0 (' %। 14876 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 (6) Q -= (+) ! (= 11 NO 0 (' % T 1 < ! : H । (8) !% = (= 0 gnL 1 = = (R , ( , %। (X) T 1 < Q -= A% ' ¤ , (E 4E d 0 ( 4 L 1 L # ! 11 T 1 R L ., 4 11 (' !%$ . / NO ( = .a,  () QO ( = -yz NO, (' w O? m Á QO ( = -yz % g ; (<) Lg () ! (= g ? 0 !- 0 (' >w (' =- >= @ % !%$ O? m O M, !- !% % (= 1 = ? (' Q % ! L a (' a 9 ; !- ( ) QO ( = -yz (' -yz * V !%$ NO g , 9 ± = (' = Q (' M .a QO$ ( = -u % V (' -u % * V, Q 9 (' Q ( = Q, = E -u % ! a , (' % । (G) Q -= (X) ! = - L0 p U _ (9) 9 )² ! , !- - L0 6X (0) E % ( Contiguous Zone ) )² ) E %। (k) Q -= (+) (6) ! (= (' Q -= (G) ! Q< ! J Q -= (X) ! (= ( 1 . NO i1 A b (' ( b, < (R L N, w L , gnL (' (b % 1 = % । evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14877 +_8। 0 -j L ।  (+) !% % (= L 4 11 . / NO % R 0, L01, . . !- O? L % Ç , QO 0, L01, . . © L a !% % (= -u ( = .E %, % QO L a Q ( । (6) Q -= (+) (R ( L a ' a ' 0À * (R Q % (= NO 9 g L %। (8) 4 11 i1 (' . E 4 O QO L a (R L !%$ .E % Q % J । +_X। 0 -j L M -. ।  (+) !% % (= L 4 11 (' . / NO % R 0, L01, . (' . !- O- L !% Ç , QO 0, L01, . (' . © L a M !% % (= -u ( = .E % (' !% % (= ( = -u9 Q N¡ %, % QO 11 (' L & i1 . / NO L a , .a, M i1 !- -. । (6) L 4 11 (' L & i1 . / NO Q -= (+) ! (= L i1 , % QO L P -. !%$ NO (R =, xi1 (' . E Q 4 O ! ( QO NO L । +_G। ' % !- 0 . ।  (+) L Q O 11 % Ç O? ' , - L0 Â< ), !- 0 , M b (' Y M N¡ % V (' %V (' % %V, % QO$ ' % (' , Qv .a, Q ( ) , !-- () (-0 ³-³ £ Ò (rummage) 0 ; (<) Q Q . M . !- 0 ; !- ( ) 0 b L , -û (' v £ । 14878 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 (6) Q -= (+) ! Q< (p  () L ' % (' Qv ( ) , % 1 P (' P = Qv (' !¸ % . / i1 . b U1 - (' f ; (' (b PY @ QO ' % (' Qv ( = %, !- % QO (° ' !- QO Qv ? ? ( , !- L Q QO$ N' 1 , % (' Qv ; QO Qv = %, !- - ! c > 1 ' Qv ( N' 1 % Q Q c > 1 %; (<) .a (' Qv N (b ' , % .a ' ' 11 Q ' % (' Q = %Ì @ (° % , ), (b @ N' 1 %, c> 1 (UW1O %। +_k। NO . . ।  (+) M -yz LU (RS % ' ' 11  () NO L a (' QO 11 9 Q p (' L ) ; !- (<) u9 !- p > ( NO . । (6) ' ' 11 Q -= (+) ! (= . . NO (' Ìô< Q p NO .a !- ' / 11 ( = LU .a gnL 1 = (= = = ' % !% = = ' । +_o। L Q p b L L ।- (+) L  () 4 11 % Ç O? ' , M % L , / , (JK , (=JK , 0, ( (' !% % @ NO ; (ó= L % V (' NO QO M L , / , (JK , (=JK , 0, ( (' (b L z V; (' evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14879 (<) !% % (= M 9 ,  % (E 4E d 0 ( 4 L 1 L # !%$ 4 11 , < 0 L , QO NO (' (b NO, QO 11 -yz M , L (' / m , (' , .a, !d, !- < % !- < QO 11 9 (' (b = 1 11 9 §©, f 1 a (' L a, 0 L < % 8 () T 1 1 U , L , / , N (' JK (' 0 = ^1 ! (' w ' (' w ' ' , 0 !- ( 1 L 10 L । (6) (E 4E d 0 ( 4 L 1 L # !%$ 4 11 Q -= (+) ! (= (O QO$ M L / (' , .a, !d #< L 10 L , ' :- () QO 11 (' (b L 1z 4 11 L01 b Q - = (+) ! Q< L a, §© (' ' a Q p !- Q (' Q % Q % b 11 (R L ; (<) %C (' (b ) g QO L a, §© (' f 1 a = Y μ } (' ; !- ( ) QO L a, §© ' a ^1 õ Qh L । +__। L ^1 (O . ।  (+) d 0 ( 4 L 1 L # !%$ 4 11 , 0 ; , , = - , P 0 , p -p , N - (' - L0 9 | %, 677+ ! = 6(+`) ! -: -=w i1 . i1 O 11 NO  () 9 | N ) = Np L a ' a, d 0 ( 4 LU . b ? , ! 4 11 L01 b Q p L 10 L ; (<) QO L a f 1 a (-00> Q % b 4 11 (R L ; !- 14880 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 ( ) M ^1 QO LU = M ^1 (' QO LU -yz L a f 1 a ^1 > õ Qh L b ! -0 Ìô< Q p % L 10 L । (6) Q -= (+) ! Q< E L !%$ .E % Q % J । +_`। .E L !- L M Q p b NO Q . ।  (+) 9f 4 11 M -yz xi1 LU .E L L a (' (b a Q p b NO Q p , % NO Q . ' । (6) L a (b a Q p ^1 Y NO L< | ' L 1z L a a (' 1 L a a ^1 % । (8) Q -= (+) ! (= Y NO -yz 11 L 10 0 (' . / = ) Q p % ) ' ; !- QO Y NO > ^1 L . E (' ½ L !- $ % %$ L a !- a Q p ) ' : 01 ' , L 1 = = +86 ! (= L (N !% = (= Q p b .a E % । (X) !% = Q< LU L= = +`8 !- = 66_ ! 1 R 1 = M %। +`7। NO ² g ।  L !% % (= g NO ( = b L -u9 g (' g , % ² g % !- = +_7 ! Q -= (8) % (o) ! = (R w ! Np %, QO ( = -u9 g % V। +`+। / M ।  (+) ' ' 11 !% % (= / M , !- .a QO$ M © * , % .a QO M (' Q NO L< ± = V % NO QO 11 T 1 (R N Q ( , © U (' U m L 10 L । evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14881 (6) .a Q -= (+) ! (= M !- Q Q = 678 ! (= M 6 (¸%) ) L01 0 L , % .a QO M NO L< % % V g L %: 01 ' , w Q QO 6 (¸%) L (= 6 (¸%) b = 1 । (8) ' ' 11 L a (' a, !% % (= j 1 = .E N Q %, 9 । (X) NO ± = % Q -= (8) ! (= L a 9 4 11 Q p Q (' Q % Q । +`6। Y M Np ।  (+) !% % (= / Y M, Q b . / 4 11 (° ( 1 %। (6) L Q -= (+) ! Q< 11 9 ' , % QO M 9Y p 9 4 cL L b %। (8) L ¬= 4 cL ' , % QO$ Y M L b i1 = 1 9 p QO M %। (X) L (' ; !¸ . / (b 4 11 M 0 (' (0 , % Q = 68o ! = (R (° Np !- b 1 (¯³ ' 1 U (' 1 < Np : 01 ' , % 1 = (' !% % (b Q T, .a ©Ì % .a ' ' 0 O QO M -. %। (G) L QO b 1 L< , QO$ Y M / V , % = 68o ! = (R \], (' (b b 1 (0z (' 1 g L %। 14882 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 +`8। §0 i1 m0 Y M .a w।  (+) !% % (= / a < §0 11 i1 % m < ' (' L QO a Ó QO$ ^1 ( L (' p Ó QO$ ^1 LU ' , % ' L Q g !- -yz ( < 1 U LU (' Q % Qö / 1 U QOp Q 9 < । (6) Q -= (+) ! Q< E .a a §0 11 Q L !- 9 < ! < 0 9 4 cL !- ( < (' LU / (N QO a 9 4 cL !- L Np %, % (R ' ' 1 = b Q QO p . ' । +`X। g %d < Q ( ।  !% % (= A NO g %, QO$ g 11 (' NO g QO$ g Y NO NO L< % a % V QO g ^1 < ( !- A .a NO L< % Q % V !L & -yz ! %d L : 01 ' , L QO %d L * , % < % o ( ) 1 L ) Q L %। +`G। - L0 L Y 0 ° = Y v . ।  (+) % ' ' . / 4 11 (' !x> 9 % . / (b 11 p, , 0 ' - L0 v 9 , L m > Q ,  () Printing Presses and Publications (Declaration and Registration) Act, 1973 (Act No. XXIII of 1973) (R >w < §© V; (' (<) J = μ ° L a v (p V,  0 L= = +68 ! , .a, +6X ! (R 0 © , % QO v !x> i1 O 11 9 । evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14883 (6) Q -= (+) ! (= v 9 11 , .a *, (° QO v (' 9 f QO 9 u9 ° 0 । (8) Q -= (+) ! Q< v > . % !- L 9 % , QO v QO Q -= Q< < , §© L a V, % $ ' ' %$ Q m b L0 L , !- QO$ %, (b % (= Q 9 %, v Q (EUp J V v L : 01 ' , !% = = (= 9Y v > NO Q V v % b QO$ 9 L0 < % 6 (¸%) ) 9 L , !- QO L a $ ' ' , Q Q %$ L0 L : 01 ' , L QO L a i1 E , % L L a E % < % 6 (¸%) ) v (' Q J L õ Q % । N ।  !% = “L a” (' 1 < , a, Q, ( a (' (b Ä (UW1O %। +`k। Y v } i1 !% % = +`G ! Q -= (8) ! ; 01 -0 (= 0Y L a Q \ !- ¯h %। +`o। p ' L Y / Y M V v a (R - U L0 L < ) . ।  M L0 Â< % p ' L % V (' QO Â< / % Ç O? ' ' ' 11 QO M ± = NO = `6 ! (= M V v L0 L ! = 1 1 (' JK M .a E % । +`_। - - L = . ।  L 4 §0 11 - L0 0ü LÏ m O- ' , M - L0 (EU (' - L0 % ( (' ( ^ÆO - - L , j p (' QO p % %V (' Q %V, % QO QO j (' p 0 !- - - L (' = b O? L. । +``। < 11 . ।  (+) (E 4E d 0 ( 4 L 1 L # !%$ 11 L Q O , % - L0 U _ (9) 9 ) (p !- E Q N¡ < % 4 11 % .E QO < % (ó= ( M L / b N¡ । (6) Q -= (+) ! (= Y 11 O? -yz < f 1 a (' % N L01 . , = ; = 1 , (b b . ' । 677। ! M L< < .a =->= ।  (+) f 1 i1, , 9 : ; = 1 , - L0 U -þ ! J !% = E %। (6) !% = ! E %, % ! NO i1 (' % . / 11 i1 = 1 M M .a Lh 9 N i1 9 : ; = 1 JK (O M (' M P L< | < । evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14885 67+। / M L< < V !%$ NO ? L।  L ¸% (' = NO ? !a !- L L ! 9 !% % (= / M , % QO u9 ^1 : V !%$ E NO QO ( = L > % !- Q !% % = (R !%$ 0 © %, QO M QO NO 9 % V। 676। b 1 (adjudication) . ।  (+) !% % (= M / .a 4 11 (=.a !- . % #$ , ' :  9 - Y 11 L (=.a . (+) (6) (8) (X) +। M / (' Q .a b 1। , (r) !- f ( 4 E 1 ) M JK G7 ( } 0) . 9 (=। (E f0 0 ( 4 M JK (= G7 ( } 0) . 9 । d 0 ( 4 M JK (= 87 (a0). 9 । f§ 0 ( 4 M JK (= 67 (0). 9 । (E 4E d 0 ( 4 M JK (= +7 (L0) . 9 । &' ()( * +, # - (.) / %। 6। 4 Q !- 4 40J 1 u > Q< M .a b 1, = +o+ ! Q -= (+) ! 9 (+) ! ° ++ ! , ' , (8) (X) ! ! (8) ! (= । 4 Q (' , .a, 4 40 1 u > V v L / f§ (' (E 4E d 0 ( 4 । M JK । 14886 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 (6) Q -= (+) ! Q< 9 A% ' ¤ , f 1, 9 : ; , 0> 11 (' 11 (=.a !- . ¾ ½w । (8) f 1, 9 : ; , .a Q -= (+) ! 9 (=.a !- . L01 %, % .a 4 11 Q (=.a = 1 !- . ( 1 । 678। M / T 1 L01 0 ।  !% % (= M / (' NO Q L0 L % , L M , L ' , (' QO NO,- () Q h M / © < (' , L -yz NO < Ì L , (<) © Np w ' ' 11 i1 = 1 O? ) < (' , L -yz NO % L b ( = > < ( , % n< N L ¬ L ; !- ( ) NO 01 ) (' ' ' . / = ) \ ¬ L : 01 ' , QO M (' -yz NO ( = P , Lh L0 w (= ÉÊ , L01 0 N Lh L0 Ì V 1 < (R = . M / , (' NO Q , Lh L0 .a, !% = = E % । 67X। L L।  (+) % Qö ( = N, !% % (=, M / - U L0 L % , L -yz u9 u < % 8 () ) = 678 ! (= 0 : 01 ' , .a -yz NO - L0 (R p !- / .a -yz M % < .a QO$ L E % । (6) = 88 ! Q< .a N, \], 1 L .a ? < % 8 () ( U % , \] (b b 1 b L :/ L % । evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14887 N ।-  !% Q -= Q T, “ ? <” (' 1- () = `8 ! (= \] $ %, Ãv U \] $ \] « <; (<) \] (b b 1 W g L .a, Q g L <; !- ( ) (b .a, M V v <। (8) L = +o+ ! Q -= (+) ! 9 (+) ! ° ` ! (8) ! ! Q< (E ½ \] (b b 1 W g L b !% % (= ( = -u , % !% = (= 0 .a ' । 67G। /Y M 1 0 =।-  (+) !% % (= M / L0 L 11 M / 1 $ Q O M %$ 0 = b ýÍ ¬ L : 01 ' , QO !% % a -0 () -yz ( = % (= % । (6) !% = A% % ; (' (= L >w M .a E % । (8) !% = (= M / 1 QO M .a L \] 1 !- M / b (O % ' Q (O %। 67k। /Y ^h Q b© ।  !% % (= M / % Q (° Q b© % !- / L0 L 11 / M !- L< %। 67o। (R N p N' 1 b ।  (+) m V v a < (R N p (' , .a, = +8 ! (= O 40 Q L 10 L Q N' 1 %, -yz / NO w %, Q b 1 QO 4 40 ( (' p Q (p % p ' ' 11 । 14888 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 (6) 4 40 % QO$ p V 1 % 40 Q O 11 i1 P . L Y E a, QO p (' N' 1 .a 1 u9 Ä M %। 67_। -./ . ।  gnL 1 = = 6k7 ! Q -= (+) ! 1 ( =J -./ w b . / ~f Ð 9 Q O , L L, !% % (= ( =, -yz M JK G ( ) 9 (= %, QO 1 = = 6k6 ! Q -= (+) !- = 6k8, 6kX 6kG ! = (R -./ । 67`। ~f Ð 9 0> . ।  gnL 1 = A% ' ¤ , i1 0> . / ' ~f Ð 9, !% % (= L L (' 1L L । 6+7। (' 1L 0 = ( . (p M 9।  (+) < M .a, .a, (' 1L (' (' 1L = ' < QO (' 1L 0 = 1 U i1 QO M ( % । (6) < M .a (' 1L , < QO (' 1L 0 = (¯³ ' ' ' 11 !% = (b M 9 । 6++। = i1, %E L L ।  < NO !% % (= ( = -u V ( !- õ Q = i1 (' % ; (' (= = 1 9, %t (' (b L a 1 V (' A L< V , < QO$ i1, 9, %t (' L a L< V Q L Q 1 %। 6+6। .a L a ^1 T 1 R (presumption) ।  .a NO !% % (= L a Q p (' NO ± = | % L a 9 , !- QO L a ( i1 QO NO w .E 0 , %.a ~f Ð 9,  () QO NO Q A ,  (() QO L a > E M ; evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14889 () QO L a P . !- (-0, 0> NO < 0> NO i1 P . ©< O? (R , QO NO < M , !- L a ^ L E .a NO Q ^ L E V % NO i1 Q ^ L E % V M ; (<) ' ' 4E ^ O ± QO L a L (b .E E , % Q .E । 6+8। L L0 0 L01 ।  (+) ( = NO L L0 % N p, L ' , (' !- Q L L L0 / < % . 8 () (N i1 = 1 °, (. L L0 ^1 μ ° 0 L01 ) । (6) L NO Q -= (+) ! Q< ) = N' 1 , % !% % (= ' ( = b L % V % ( = (R$ Y ! ( = -u9 V M %। (8) L L L0 / NO Q -= (+) ! Q< ) = (P N' 1 , % !x> < L0 ; . / 11 QO$ (PY N' 1 .a 1 = % ÉÊ Q -= (+) ! = (R QO NO N p (' (' (' Q L 0 " 9 % L । (X) L .a !% 1 Îz , Q -= (+) (8) ! = (R 0J L01 L NO L L0 ^1 μ QO NO v (b bL gò , % QO ) = 1 (' % (O L NO N N¡ N L = 1 °, (. L L0 ° ! 0 (E 8 () b L01 ) । (G) NO Q -= (X) ! Q< ) = N' 1 %, !% % (= ' ( = L % V, (R$ Y ! ( = -u9 V M %। 14890 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 6+X। L L0 0 . ।  L !% 1 Îz , !% % (= ^1 ( = NO L L0 !- !L & ^1 0 % Q 9 0 । 6+G। NO i1 μ L 1N।  (+) !% % (= ( = -u9 (' QO$ ( = -u9 z * N z NO : % QO - L ' 0À * 9 4 40 (' 4 L/ / 11 9 (' L !%$ 4 40 4 L/ ' , % 9 ' / 11 9 < - L L । (6) ' / 11 Q -= (+) ! Q< - L / %, ' 0À *, Q 9 4 40 (' 4 L/ / 11 ( । }-0 () = ¯h 6+k। = ¯h।  (+) !% % (b = A% ' ¤ , = 6+o ! -: !- 1 = b 1 (' ¯h -yz 4 i1 . (' ( ) (' C %DE (' ¬ 9 1 % 9 1 9 ¯³ = (' (¯³ = ' (p QO = -yz L / = = ¯h ¯h b -yz i1 . 9 L !- !% % b 1 (' > = (= 1 = ^³ T 1 = ¯h Np %। (6) f 1, 9 : ; , = ¯h L b, , ! ! = 4 40 (' 4 L/ = 1 । 6+o। = ¯h b = -: !- ।  (+) !% () Q T, “ =” (' 1 1 = - () L Y M 4 JK ^1 (' 4 JK !- M b ^1 .a E; !- (<) 4 i1 . ( ) (' C %DE ¬ 9 1 % 9 1 L 9 ¯³ =। evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14891 (6) Q -= (+) ! A% ' ¤ , = ¯h # 1 = ¯h % , ' :  () gnL ; (<) >w, | !% % (= Y M 9 !- / - U =; ( ) r - ! ( - U =; (u) L Y M b ^1 =; !- () M 1 , , !- !%.!. f (E u > , L a , L !- / (' 4 rf E Q %t- (' r ^1 01J T 1 \] !- g ( - U =। 6+_। ।- w = ¯h Q f 1 (facilitator) (' 1 । 6+`। = ¯h - U 1 w।- = ¯h Q , = ¯h b L ¯h, 0 ¯h , w U L , óE ¯h 1 , > 1 w = ; = 1 %। >S-0 () !- §. 667। ( ) ! 9 ।- (+) L 1 L # 11 i1, = `X (' = ++` ! (= Lh w U L0 N, !% % (= Lh w U L0 ; NO -É %, QO w U L0 ^1 ( % < % 8 () ) ( ) ! 9 : 01 ' , ( ) L !% 1 Îz , Q -QO 8 () L ) L % O? = / % V, % ² 6 (¸%) (O L ) L b (R L । (6) !% = (= E , = ; = 1 w hJ Q<T 1, L %। 14892 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 (8) (b L Q Q, ( ), ; 1 = !%$ ½, L, μ >, 1 = .E । 66+। w।- (+) \ %Í NO ( ) \ ¬ L । (6) \ ( ) J Q< % !%$ Q< (R L , L !% 1 Îz , QO J % L %Í Y (' ( nO V । (8) ( ) $ % %$ (= LU w U L0 w % V Q < , 1 (' $ Q O %$ L0 L : 01 ' , © L0 w L01 O- ¬ L , / 1, ½w (' (= JK M / (' g .a (' 1 ¾ L0 L % : 01 ' , .a ( ) !% ( > , \] % (' % V (' W0 g L % V, % .a © L0 w = +`+ ! = 1 ) L01 0 L ( , (' W0 g Lh \] 0 = ) L0 L % । (X) ( ) ! ¯h L0 < % !- Q 1 > w U !- w U b OJ w ' । (G) ¯h ( ) xi1 Lh L0 , b 1 i1 . !- -yz 0 ( 4 9 । (k) / < % 6 (¸%) ) 0 ( ) Q ¯h । (o) L Q -= (k) ! Q< ) 0 ( ) ¯h N' 1 , .a f 1 0 ( ) ! L QO (E k (V) = 1 । (_) Q -= (o) (R = 1 ) ¯h %, ® % V M %। evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14893 666। f 1 i1 W, %E L -0 = . ।  f 1 !% % (' L= = = (R Lh L0 ' a % Ä W (' (\w QO L0 L + (!) ) P{½h % (' NO L -0 = : 01 ' , ½w (' (= \] L ) !%$ -0 =, QO -0 = ; .© % !%$ NO NO (' 9 % ' ' . / nÒ¬ (b NO ) \ ¬ L , % । 668। ¯³ = .a L Y \] ।  (+) NO, 4 | = % !%$ M .a L ^1 w U (' L0 w (' !% % (= w = 667 = 66k ! (= ( > L (' i1 . (R L T 1 1 L Y \] +7 (L0) 0 -0 (' +7 (L0) 0 -0 ' ' 11 9 L : 01 ' , QO NO Q -Q< 1 (' 1 L 1 Q G7 ( } 0) 0 -0 L !- (0z (' 1 ' ' 0 = b g N - % d L < : 01 ' , L 0> .a i1 . !%$ ( > , L Y \] (' L b ( ' z %, % Q 01 (' Q O 01 . QO L % (N L : 01 ' , = 86 (R QO NO, QO = (= ( % V, Î 0 = % !%$ \] Q = 1 Y ¬L, !% % (= L < ¯³ = N, 0 = b L ' , L % Ãv U = 1 , QO ( 0 = ' ' । (6) L i1 . w U L , Q -QO \] 1 (' Q (-0 V , % ' ' 11 QO (' 1 (' , .a, (-00> g L । 66X। f 1 ' a, %E L !- . . ।  (+) f 1 P{½h % !% % (= 1 = ' a, Q f 1 (=© 11 i1 Lh w U (' L0 = b ø ^1 Îz % Q, !- . !- x^1 $ %$ L0 L : 14894 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 01 ' , (= JK M / L0 (' / 1 ½w L0 (' (' 1L ½w L0 (' ( \] 0 = ) L0, Q ; .© % !%$ NO Q w L01 ¬ L !- NO (' 9 % ' ' . / nÒ¬ (b NO ) \ ¬ L , L % । (6) 4 11 w U (' L0 ^1 1 = ' a QO w U L0 L 6 (¸%) ( % Q -= (+) ! (= !- . % । 66G। C %DE ।  (+) - LÏ «, !% % C %DE Q ( 1 . !- 1N b 4, !I % !- JK - C %DE ! C %DE ¦ । (6) C %DE LÏ L #$ NO %, ' : () - L0 1 ( 4 !r !I %) E f ! / f 1 LÏ L (' L f 1 LÏ L 1 V; (' (<) - L0 1 ( 4 !r !I %) E f ! / 0 L 1 L (b L . + (!) V V; (' ( ) (O L L 1 V। (8) C %DE LÏ ) % ! Q , 4 !- -yz > © (: V। 66k। C %DE 9 ।  (+) -É NO # L0 w C %DE L , ' :  () = `X = ++` ! (= Lh w U L0 N , (r) f (\] E 1 ) ! 1 11 i1 b 1 i1 . Lh w U L0; (' (<) = 1 < (N T 1 = 667 (' 66+ ! (= ( ) i1 Lh L0। evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14895 (6) L , ( ) i1 = 1 < (N T 1 = 667 66+ ! (= Lh L0 = b ø , % ' ' 11 . QO L0 w C %DE L 10 L । (8) L0 w L % % L0 < (' (b . i1 j % < % 8 () ) L %। (X) . w L % V % . L 0 / XG ( 0) L ), L -yz L0 Q (-0 w 0 ' ±, = ; , = 1 w L = L0 (-0 w !< - h L < !- QO C %DE i1 Q -= (8) ! (= L Y ¯h %। (G) C %DE Q -= (8) (X) ! Q< ( % 76 (¸%) 1 U = 1 ) L (' - h L < (R L , L !% 1 Îz , L C %DE !% 1 Îz , QO ) Q Q p 'z O- V। (k) C %DE 9 , !¸ = ; = 1 g !- w, L L % !- Q L , L \] !- ¬L < 10> = 1 < L Y .a #$ g - O %, ' :  () -yz 4 11 i1 L \] ¬L !- L Y .a + (!) . 9 Q , % .a g ! 877 (0) 9 ; (<) .a QO$ L \] ¬L !- L Y + (!) . 9 (= , % .a g ! +677 (! ¸% 0) 9 : 01 ' , 0 . % L Y - h .a g L % । (o) / < % 6 (¸%) ) C %DE i1 ¯h %। (_) Q -= (o) ! Q< ) ¯h %, C %DE i1 ® % V M %। 14896 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 66o। C %DE L0।  (+) -yz .J \ ¬ L C %DE w U L0 w % V Q < , 1 (' $ Q O % Q %$ L0 L (' i1 . QO w U L0 L V % i1 . 9 i1 . $ ? %$ L 10 (= .E T 1 b 1 (' w U b g (re m an d ) L । (6) Q -= (+) ! Lh L0 ' a % Äz W -0 = Q C %DE L0 < % + (!) ) QO L0 -0 = !- (' (b . i1 W % % QO$ -0 = : 01 ' , \] ½w (' E 1 ¾ (' (b . L ½w C %DE i1 !%$ -0 = QO . 0 L NO \ ¬ L % । (8) C %DE !% = Lh E L0 -yz !- (b . । (X) = 687 ! $ % V %$ N C %DE i1 Q Lh L0 Ãv U M %। (G) , = , = L0 p L0 C %DE 9 L !- C %DE QO L Q Q p L0 L । 66_। C %DE w ।  (+) C %DE . !- L i1 % LÏ « H }J i1 !- %। (6) Q -= (8) !- Q -= (X) ! = ., ! } ¸% LÏ « H %। (8) (b b > ) \] \] b M JK > õ ¯h ^1 w U (' L0 w \ i1 !¸ H 0> } j % !- !%$ } LÏ - ¸% # % । (X) C %DE xi1 . / (b LÏ, } LÏ % } Y # 1 ! ¯h , ' :  () = 67G (R M M / 1 L ¬ N /Y M JK ! . 9 (= %; evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14897 (<) \] = 1 \] b JK $ v õ N (b = O .a 1 > (' 1 > ? %.a v \] ' 1E v \] ! . 9 (= %; (' ( ) v ! . 9 (= % । (G) w U .a } LÏ ) ' 1E L< L - S ( h w U %; Î L LÏ O , % ' 1E >J w Q 9 , P- > \ (' C %DE (b b ! (' ! = LÏ \ b Q !- QO .a C %DE LÏ * 1 ² \ V L - S ( (R Ãv U w U %। (k) !% % = ., . !- L ^1 >, C %DE }J (=0 p 1 w = 1 . QO C %DE ' । (o) # 1 > L 1 = (= ! L L $ . C %DE !% = (= %$ . , ' :  () Qxu 9 !- L01; (<) NO Q p !- 0 ' E ¦ % . ; ( ) !- (b b L a Q p ) ; !- (u) 0 । (_) C %DE 1 = L= = +`8 66_ ! 1 R !- = +`k ! Q 1 = M % !- C %DE gnL 1 = = +`G !- >S-0 () Q ! L L M %। 66`। % 9 1 ।  = 66_ ! (= L0 < % `7 (%) L ) (' (b . QO L0 w % 9 1 L । 14898 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 687। (E ¸% i1 % 9 1 \ ।  (+) % 9 1 (E ¸% « H } = 66` ! (= L Y \ । (6) Q -= (+) ! (= w U .a L ) - S , % % > ' 1E % ½ !- ({ % 9 1 (b ! ! = i1 QO > Q \ % !- > ^1 ' \ - S ( h w U j %। 68+। Q % 9 1 w U।  (+) .a = 66` ! (= L % %.a % 9 1 Q Q ONJ !- Q M R>? (b b ONJ õ w U !- Q Q L0 L । (6) % 9 1 % L0 . Q N > L । (8) Q -= (+) ! (= Lh L0 ! QO 11 !- P . O C %DE %। 686। % 9 1 ± (' 1 L , %E L।  % 9 1 ± = 66_ ! Q -= (+) ! Lh L0 g (' 1 QO$ L0 (R L %। 688। b N Â1।  (' L b !% () = 1 .a L L0 0 !- L (' L . L0 0 L0 % ' , % QO L0 - % Â1 ' । 68X। . / = ) Q p।  (+) !% % (b b = A% ' ¤ , % (= NO Q p % ) N (b b .a < NO !% % = (= 1 = Q .E 4 11 , i1 ., f 1 Ìô< Q p (= (' Q p % ) , < QO 1 = Q . !¸ 9 % < . / -É NO Li1 O NO (' L (= % !¸ = -: !- %tY 4 01 B angla d esh C hartere d Accountants O r d er, 197 3 ( P resi d ent ' s O r d er No. 2 of 197 3 ) ] ! Article 2 (1)(b) ! ) -: 9 f 1 !E Qdd, Q -= (6) ! (= ( %, ! ) Q p % । evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14899 (6) % < ©Y NO Q -= (+) ! (= NO = ; !- L % 4 01 B angla d esh C hartere d Accountants O r d er, 197 3 ( P resi d ent ' s O r d er No. 2 of 197 3 ) ] ! Article 2 (1)(b) ! ) -: 9 f 1 !E Qdd, 0 (-0 % 0 LÏL w ,- J Np . / i1 . i1, 4 1 = -yz (L L > N© (' L (b NO i1 QO (L L > N© , % !% 1 L 10 L , QO % Q -= (+) ! (= NO = ( %: 01 ' , () O? \ ¬ L NO ^1 QO L 10 % ; (<) NO w QO L 10 % Q / < % + (!) ) L 10 b f 1 9 ; !- ( ) -yz NO i1 QO L 10 / < % + (!) 1 U (' L % Q ¯³ 1 U QO$ L 10 1 % । 68G। i1 ' a, %E L !- . . ।  P{½h % (' -É NO L !% % = (= L0 - U 1 = ' a, L0 L + (!) ) QO L0 = b ø ^1 Îz Q . !- QO$ . U Ä W (\w -0 = x^1 Q $ %$ L0 L : 01 ' , (= JK M / L0, / 1 ½w L0, (' (' 1L L0 (= \] 0 = L0, Q ; .© % !%$ NO Q w L01 ¬ L !- NO (' 9 % ' ' . / nÒ¬ (b NO ) \ ¬ L , L % । /-0 () = 68k। v < !- M . , . । - ' ' 11 L / b 4 40 M v d% £ !- M . , (' $ Q O %$ 1 M = 1 w, p !- 9 !- !¸ M L % V / % Q % QO M % । 14900 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 68o। M w !- w (' 1 m।  (+) .a /Y M N (b M !% % (= %, %.a Q ' ' 0 L 9r ) (' NO © ) < Ì (b w %। (6) (' 1 # 1 R m %, ' :  () Q N (' 1 0 =; (<) M Q L s%9 (' (b b 1J, L ' , 0 =, L M ± = NO 9 QO 1J ^1 0 L % ' ; ( ) QO M Q L 4 \], (b b !- 0 =; !- (u) QO M g Ì L (custodian) NO 1J 0 =। (8) (0z, L ' , M !% 01 L % , M 8 () ) Q b L (' QO$ b 1 / L01 %। 68_। L ।  (+) < NO i1 L \] !% % (= L (' NO w NO Q L \] , L ( 0 = (' 1 (' !% %, = L0 (= ^ L r, Q, d (' (b %tCôd (= L ( 0 = (' 1 0 = . % L !- QO L \], , (b b Q 0 = b = 1 (' L 10 ) 0 = < ' ' 11  () QO 11 i1 =, ¯³ = | = ' QO NO !%$ (' 1 1 1 (b 4 11 ) ; (<) QO (' 1 1 0 = L 1 U QO NO = M m, m, (b 4 40 (' rf E Q 4 | % < ; ( ) NO 9 % QO L \] , (b (' 1- L , (b NO 9 (' 1 ' 0> O NO < 0 L Q % 0 Q< (' 1 Q L (' 1 % % QO$ (' 1 1 0 / o ( ) L ) (' QO 11 i1 (R L = 1 ) QO 11 9 0 = b ) ; evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14901 (u) QO NO = !I % \] JK - M (' M N¡ p , | !- (' gE rf E Q . (b M !- T 1 L ' ' !I % 11 !- JK - 11 Np b ) ; () QO NO = M 4 i1 . | = ' Q 9 !- QO (' 1 L (' (b 4 11 L Np b ) ; () NO 9 QO L \] (b (' 1 L g N - (' 1 V !%$ (E Qd, 0 / (w Q ( < 0 L । (6) L 1 = (= (' 1 L .a L L $ . V, !% % = ., L Q . / 4 11 %$ . ' । 68`। ( . ।  .a !% % = (= \] (' (b (' 1 NO i1 9 0 = (' NO w !- QO \] , (' (b b (' 1 = 1 ) 0 = !- QO NO LQ < (b QO \] , (b b (' 1 = 68_ ! Q< w 9 % L (' L , %.a = ; = 1 w QO \] , (b b (' 1 $ Q O %$ L (' -0 ( : 01 ' , (b % A% ' ¤ , ( L , L NO S ^h Q % V %{T 1 (' 1 L -L % O b -yz NO S P ^h ( Q (b NO S 9 © U LQ % V, % QO ^h Q L h ( = ¼z % !- ! L % Qö ( Q © U ^h 0 = 1 L ( 1 % V। 6X7। g1 N L L g ~L g।  i1, , = 1 L Qh 1 % , 4 Q, 4 ! , (b (R L ( p 4 Q (? (-0 < 9 < M g 0 = = %, !- QO g ! = 1 । 14902 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 6X+। 4 L 1g9 !- %¬E ।  (E 4E d 0 ( 4 L 1 L # !%$ 4 11 L !% 1 Îz , L % ( %, % NO L !- f 1 i1 !¸ = 1 g 0 = ., QO 11 ýÍ 1g9, 1 u > , M u > (' (b 4 L a 1g9 (R %। 6X6। , %E L -0 =।  , f 1 4 11 i1 !% % (= Lh w U L0 ¸u 19 ( = ÓE % Qö ' , f 1 QO 11 , .a, p >O Qhò, , QO -0 = । 6X8। 4 Q !d %t।  (+) %t N NO 4 40 0 QO p % Q p M L / (' N ^1 1 b !d 1 ^ L । (6) Q -= (+) ! (= %t L w !- R>? >J = ; = 1 %। 6XX। !d i1 . L - U L L <।  (+) L NO (b NO . 4 11 ? L 1z 1 ^ L (R b QO 11 9 L , % L NO . 1 ^ L % 9 % < . L - U L L < !- QO . L - U L L < N' 1 % !%$ (R L (Ì L । (6) NO E S , 1 !d QO NO S . 4 Q 1 ^ L : 01 ' , QO NO S LÏ !%$ , 1 !d QO 1 ^ L b . / ' ' 11 9 0 O !- !%$ , 1 !d QO NO g 1 . QO 1 ^ L . L < !- ' ' P . < i1 Q -QO 11 9 L !%$ , 1 !d % (P । 6XG। t !- !d L ।  (+) = 6X8 6XX ! = ., !% % (= M A ) . / % QO i1 !¸, ·z (NO (in an implied manner), . / NO Q ) . / %। evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14903 (6) L Q -= (+) ! (= . / !d i1 A , %, ³$ A %, QO !d !%$ . L V, : Ì Q % V M % !- !% % (= QO 1 = b !%$ L % % Q V। (8) !% % ³$ A ' , Q -= (+) ! (= . / !d !, NO 9 % !%$ . / , % NO b !% (= , ) = !- L ' : 01 ' , .a !d %Í Y 1 , ( N (b \] % ' (' W g Lh , %.a !d 9 % QO \] L % । (X) Q -= (+) ! (= . / !d !% % (= Lh 0, NO QO !d !%$ . L V, QO NO Q L % V M %, L QO !d ·z (NO QO 0 b . / % ' । 6Xk। N ' a -.।  (+) E %t= , L , / L !d f 1 i1 = 1 w 8 () L b ' a -. Np । (6) Q -= (+) ! Q< E NO 4 11 L 10  () ' a !- a 4 i1 . 9 Q p ; (<) ' a !- a (R ; !- ( ) !% % (= Qö > -yz .a 4 11 i1 : õ Qh L । (8) .a Q -= (6) ! Q T, %C (b | ) μ w -. %.a %t= , L , / (' L !d 4 11 (R = Q -= (6) ! T | (' Np । (X) Q -= (6) !- Q -= (8) ! Q T, = +77 ! (= Y (f9 !t !- QO !t 1 4 11 M %। 6Xo। P 1, %E L N |।  , 9 : ; , - L0 U Q l-< % 6X (0) 9 ) P 1 n JK ' N (' P 1 n JK ' (- N Q L ^1 N | । 14904 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 6X_। L a Q (' 1 L ।  L NO 4 Q T % N¡ (' N ( % L L : - L0 (' Q Np i1 L (' Q (b v ' , M Q b Y 0 = 0 = JK ( . (= JK u > 1 (' M (E 1 , % QO NO, = P i1 QO M JK L Q (-0 L (- (' 1 L % , !- QO M 1 -0 JK b , Lh ^ L ( !Iû, 9 (b Q (- (' 1 L % , L QO ( !Iû, 9 (b 0 N b Q Y ' । 6X`। .a \] ¤g !- .T L ।  .a M ( h E Q % \] 0 = N QO M ( v ' ( = 4 11 L , %.a QO M Q 1 \] ¤g %, !- QO ( = ; . = % V = ; = 1 w (R Q Q O .T L । 6G7। ( %Í Y ( N .T L % ।  4 Q, 4 ! , g1 (' ( p -. = 9 M 4 11 ± = ' Q . (z %, QO M 4 11 9 % .T L , L % , QO 11 ( %Í Y 1 g QO . (z -u % V। 6G+। L0, w U, %E L ।  !% % (= L0, w U, 0 # 1 %, ' :  () b ( !d L (' Q !d 9 / P Y f ; (' (<) 4 Q 4 40 0 f 1 " 9 % L । 6G6। L L L ।  f 1 i1 4 \] = 1 , , (N , \] L ^1 L0 , .a, w U = ' ' 1 $ Q L L L % । evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14905 6G8। !% % (= Ç Y 1 -.।  !% % L= = (= Ç Y (' ( 1 b 1 w L gnL (' (b % 1 = L % । 6GX। \] g % Qxu 9 b §ù ।  (+) !% % (b % ³$ A% ' ¤ , f 1, # 1 NO , Q - = (6) ! = ., = ; = 1 w, p !- , §ù ® , ' :- () 4 \] g g z (' !% % (b %, (= 4 11 , (b b P L . /, ! = ^1 > 4 i1 . 9 - L L NO; (<) 4 11 (b -p (' p i1 . 11 1 , 4 \] g g z !% % (' (b % Qxu 9 । (6) Q -= (+) ! (= §ù ® %, L QO Q -= Q< - L , 4 \] g g z (' % Qxu 9 Q .a # 1 1 gò / , ' : - (() g g z (' u9 -yz M (b !- / ; (' () !% % (b % (= 4 \] (b P L (' -yz % (= (' 1L L ; (' (%) g g z (' b L NO w ( L Q L । 6GG। 4 11 !- 1 ' 1 L §ù ।  !% % (b % ³$ A% ' ¤ , f 1, L 1 Q;Æh P L ! (-0 4 11 !- 1 !- f 1 11 1 = ; = 1 w, p !- , ' 1 L § / L : 01 ' , L 1z (' 1 ' 1 L §ù L %, QO L 1 P L i1 = 1 .E a ( %। 14906 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 6Gk। % 1 = 0।  !% % = = (R ( A b 4 11 (b NO w !% % ; % (= Lh . 1N .E L L N (b 1 = .a (% QO 11 (' NO © 1 = !- Q ° + (!) < - 0 L %, !- QO u9 -u % + (!) ( QO 1 = L % । 6Go। w U L ।  (+) NO !% % = ^1 > w U L b, = ; = 1 w, ' ' 11 9 L । (6) ' ' 11 , Q -= (+) ! (= L / %, = ; = 1 w, w U !- w U Q<T 1 Q (° L ( (= > Q< ' । (8) Q -= (6) ! (= / w U ; NO -Éw % QO w U w = 6XX ! = (R । (X) .a NO (Rl Q -= (+) ! (= Lh w U % ' ' 11 i1 E %, % .aJ !- Q (R¼ w !% = Q T = ; = 1 %। 6G_। 4 - L . ।  (+) 0> p !% % = = - U > (' M b (' \] (' 4 \] Q JK $ - U >, NO L (' L 1 L # !%$ 4 11 i1 òa (' P{½h % f 1 L a (' .a, òa Q< > ^1 4 - L । (6) ( 1 / μ 0 (' L a (' .a, òa L01 OJ ' 1 g g $ .E (R p f 1 4 - L (PY % । (8) f 1 4 - §. !- QO - ! (UW1O W -0 = । (X) NO, M 4 \] = 1 Q -yz M b ( > ( - f 1 9 L !- f 1 LR -yz > ( - L । evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14907 (G) !% = (= ( - L , - .a 01 w R>? > L = ; = 1 %। (k) !% = (= Lh 4 - !- ( - -yz NO, L 4 11 i1 ( %। N ।  !% = Q T, ‘ ( - ’ L a Q< M L T 1, f 1 i1 L Lh < w U D %, QO M L 4 11 QO M .a $ (treatment) Q< ' । 6G`। (R !- (R m 2 ।  (+) f 1, Q / ^L ), !% % = ^1 μ Q O? (R Qh L , !% % (= = N b Y : , ¤1 , L0 (b b L L , !- L , / C 9 ^1 g L L b f 1 4 40 ! ! = (R ¥ S <। (6) Q -= (+) ! (= S (R ¥, % 3 NO, %C (b , L ., O? ), .a, %C , -yz (R Qh L !- -yz g L L । 6k7। w U ।  !% % (= 4 11 i1 j w U > NO i1 0Y L ., xi1 . / 11 , f 1 i1 = 1 ) !- = 1 g L . QO w U ! E (R । 6k+। !- E Q μ / Np  (+) # 1 .a N Q N 4 i1 . i1 !% % (= 1N ^ L -j E !- a μ %- () f 1 !- (b b -p - ; (<) ' O 4 11 i1 (b b L / ' N Q; ( ) L i1 (R L -p Ìô< Q p ; (u) μ (= %, 677` (677` 67 - %) ! 01 !- w . μ 0; () f 1 i1 = 1 (b Q। 14908 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 (6) !% % (= E , 1 ÑÒ y>, = ' ' 1 1, ( = = !- LU μ ; ., }, Ë . ÓO 0 (b Np । (8) Q -= (6) ! ^ L ÓO 0 !% Np 1 w !- 01 . Y μ, !% % (= LU !- 1 = (b L0 -yz % Á = .a N %। (X) f 1, 9 : ; , !% = μ L ¬L 1z w !- 01 = 1 । (G) Q = (+) (X) ! Q< .a N μ 0 !% % (= ( = %। 6k6। 01।  f 1 !% % !- = © ^1 > - L0 Cf !r ¹ g 0 -yz (b b -p < 9 % 01 । 6k8। = . ।  (+) !% % Q T, , f 1 01, 9 : ; , = । (6) Q -= (+) ! É³ , ; g Q< > = %। (8) !% = (= , p (b cT 1 Q<T 1 = 0 .a N, (b b .a =, Q 1 % (E 87 (a0) L T 1 0 %। 6kX। 0> = ।  !% % (b b = A% ' ¤ , , f 1 !- !% = Q< -yz i1 . 01, 9 : ; , - L0 / (} i1 . %, +`_7 (+`_7 8k - %) ! (= S % fJ, - L0 (' 1ó (} i1 . %, 67+7 (67+7 X6 - %) ! (= p (' 1ó (}J, - L0 %-9 1 i1 . %, 67+7 (67+7 _ ° %) ! (= S %9 1J !- (R$ 0> (}J b 4 -yz P| ÷' = । 6kG। %C 1 ^ L %C ) 0 ।  (+) !% % (b = (b % % ' ¤ , f 1, 9 : ; , 01, =>= w = 1 T 1 E Q ! 1 %C ^ L L 10 L । (6) !% % (= N L0, : , ¤1 , g (' (b b μ, N w U, *, (° %C ) E %। evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14909 6kk। L0, g, 0, N ¤1 . ।  f 1 , .a, (r) (JK (EU . ) (b f , L P P !< (R !% % = = b, !% % = ?T 1 . L0, g, 0, N ¤1 !- 0 । 6ko। (¬= ।  !% % = 1 .a (¬= L< L, QO$ (¬= b f 1, !% % = ?T 1 ., L0 । 6k_। %- (L ¦ 0।  (+) !% % 1 % , , 9 : ; , !% % J - ¦ %- (L ! 1 ¦ ( Authentic English Text) 0 । (6) - %- ¦ ) = .a - ¦ = b %। 6k`। !- g ।  (+) !% % 1 % ? ? Customs Act, 1969 (Act No. IV of 1969) Q<, %। (6) Q -= (+) ! (= ±, QO Act ! (=  () Y -1 j Np , !% % = ?T 1 ., !% % (= Y j % V M %; (<) !% % 1 % < (¯³ 1 L, *, !% % = (R ¯³ %: 01 ' , !% % 1 T 1 QO Act ! (= = 1 L a 0 (' 0 L L (0z ' , QO L (N ' ; ( ) \], g (b , !% % 1 (N T 1 ( L ' , Q QO Act ! = (R ! L % !- > (¯³ ' , Q QO Act (R ! ¯³ % QO Act %; (u) J ! ¯³ % QO Act %; () =, Lh L0, Y : 0, !% % = ûÏT 1 ., -0 = 1 U, ! ' Q !% % (= , Lh Y % V; !- () H m C 4 m i1 . ! Q (0z L 1 U 1 !% % 1 %। 14910 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 gJ ' g [ = +_(+) zN ] (÷' ) ; g [ = 6k8 zN ] (+) 4 11 L . !- L ^1 > । (6) 4 \] 0 = !- 0 = - U >। (8) ' L Y, / Y !- M ( !- Q 4 m !- (R L ( p ^1 =-= !- !%$ m ( p M ( % ^1 >। (X) v ' M L / p J !- v ' 9 M L / % ;>। (G) (EU 4 40J ( p 4 \] L L %) - U > L। (k) L Y / N >w M 9 !- / b 1 = - U = !- QO M ^1 μ %, (b . L 0, QO M g । (o) ² / Q L Y = Q< M Q L, , , §- N 1 M Q 1 -0 \] 0 = N < L .aJ । (_) L Y !- / N M L L E L M , , 0>: . E L, -% %t 0, QO$ . % ! b M 1 !- ÑÒ Np ^1 .aJ। (`) - L0 = n !- (= !0 9 0z (b b n 1 O, | !- Q Q =->= !- %t b g !- 1 9 । (+7) = ++G ! (= 0> 4 11 E Q .a N L !- M = ++k ! = (R Q L m (R b L Y g। evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14911 (++) E Q M !- (b b 1 -yz > L। (+6) \] 0 = N M C t0 d !- C t0 d >w, | =->= !- !x> 4 11 . C t0 d g। (+8) = +G7 ! (= s 9f (frustrated) 1 / । (+X) L0 Â<r ) L - L0 ! ! % (b ! M ; !- QO$ M UN ' ' nÒV % b 01 । (+G) \] 0 = N L0 Â<r M C 9 b 01 !- =->= । (+k) a !- ú N , QO N -: , u > , ± = , . , \] !- < QO N C 9 C t0 d !- QO N (' Q (UW1O L 1zY M p !- 01 (= \] % (N % !- QO (N । (+o) (O L t 9, P 1, f , JK = !- JK ' Q O i1 . 9 1- N - L0 1 - U। (+_) L Y / N M JK w - U =-= , L / i1 M ' ' JK b μ L <, !- xi1 -yz §© L a Q p , L i1 (' 1 ^L ; M (1 % V Q Q, Y !- ^1 b !- @ Q % V ^1 μ । (+`) (R (denatured) ·9 = 1 , !- ·9 . !- (R । (67) E 1 ^1 > L, N¡ M .a E 1 , QO M Q E 1 g L % % \] , = 1 M (' M Q E 1 >w, E 1 0 = b 01 , L ) QO M (% / % Q , ) E 1 L % Q । (6+) m V v a p ^1 > L, < Q ô O (R ° 0> ®, / 1 u > !- (b b L a ( 1 b !d i1 L < .a 4 m V v a ® ^1 01 । (66) f M L / -yz > L, QO$ L Y / N M . , \] $ , < , C 9 C t0 d। 14912 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 (68) Q l M / !% % (b % (= \] >w, Q L - L0 =, Q Q l M ; L Y / M p =, = 1 mJ Q L ) L 1zY M = >w । (6X) = +`` ! (= < % L 11 i1 . । (6G) !d %t L ; %t g !- Q b L g, %t ® Q O i1 ., %t = L, %t= , L %t E 01 !- =->=J %t= Q (' 1L %t p p !- (' 1L %t p w । (6k) N | b = 6Xo ! (= : % % N -yz > L !- QO N NO i1 a !- ' a -., μ - U। (6o) = 6GX ! (= \] g (' % Qxu 9 b §ù - U > L। (6_) = 6GG ! (= 4 11 1 ' 1 L - U > L। (6`) 4 (g, 4 40 (' %t / E Q ! 1 b < < L = 1 - U !- 4 m, m !- p m M (, !- % = 1 - U। (87) = 1 , 4 !d (' .a (' !d .a / NO (' L , / (' L !d i1 (R = h, 4 11 i1 L , 4 11 9 % 0 = !- QO 9 % (R L 01 ^1 >। (8+) - L0 Q l M Q 4 11 L | - U >। (86) !- %t / E Q M L , ± = !- E Q % M ( - U !- E Q - U Np !- | ^1 >। (88) %t %¬E - U w (!d %t N) । (8X) E Q N (b b .a, %t !- 9 g - U। evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14913 (8G) %t / NO i1 4 , L L !- a -. -. w - U। (8k) %t (' 9 (= M L , / !- ( - U। (8o) / (} (Export Processing Zone), (' 1ó (} (Economic Zone) %-9 1 (Hi-Tech Park) !- (R$ 0> (} - U। (8_) L Y, / N M w !- ° L % !- w % % - U >। (8`) (R L 4 m (' 40 ) M | (' 1 $ 01 . >w - U। (X7) \] | M v w !- \] , \]O | M !% v v - U > L। (X+) / M Q N 1 d% L (Standard) - U। (X6) \]O - U > L। (X8) (' %f % ( 9 ^1। (XX) < h . (Post Clearance Audit) - U। (XG) Q L ¯h - U w। (Xk) g r L L <, ¯h - U > L। (Xo) b 1 Q L01 0 L । (X_) d - U > L। (X`) %g f 1 fQ - U > L। (G7) % f 1 Q9 f 1 - - U > L। (G+) \] §{\] - U > L। (G6) L r - U > L। (G8) % w M V v w N - U > L। (GX) = ¯h - U > L। (GG) ( - - U > L। (Gk) 4 ÑÒ Np - U >L। (Go) !% % = 1 b (b >। 14914 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 12 3 4 ) 5) - L0 L 1 P +`k` 4 % ( T he C usto m s Act, 19 6 9) ! Í । V 9 0 (' 1 % ) !% % -0 = V । L0 E 7 ! ' ' 4 ! ³ w Q Re v ise d Ky oto C on v ention ² P . T ra d e Facilitation Agree m ent ! - L0 4 % ) U1 Qh 1 ? ûÏT 1 N Q Á % 1 % L< L । U1 E ' L / .a 4 Np U1 Q³ .E ' P f 1 i1 j Ë< -ù ; 1 (-0 4 - U U1 Qh 1 (international best practices) (UW1O %- > ‘T he C usto m s Act, 19 6 9 ’ - ! ; 4 % QÁ V। (R ³ -p !- (-0 ' ) 4 % ! ! <v V। ' ' w (RT 1 <v % (-0L (b b ³ 1 1 0> -0 =J (UW1O P L , L / E , N 0 < R>? (b b > = Q 4 , 6768 - > V। © 4 < %, 6768 ! Q< 0zE #$ : () Á C usto m s Act, 19 6 9 %- > © ‘‘ 4 %, 6768 ’’ i > - । (<) Á C usto m s Act, 19 6 9 ! 9 668 = V । © 4 %, 6768 ! 9 6k` = V; ( ) P - !- E .E Ç 4 -p ( WCO ) ! (R L U1 ÓO 0 (R !- U1 Qh 1 : Authori z e d Econo m ic O perator (AE O ), M utual Recognition Agree m ent ( M RA), Electronic D eclaration, Ris k M anage m ent, P ost C learance Au d it ( PC A), Non-Intrusi v e Inspection (NII) %E L % (U1WO V। evsjv‡`k †M‡RU, AwZwi³, A‡±vei 25, 2023 14915 (u) Ç E -p ( WTO ) i (R L T ra d e Facilitation Agree m ent ( T FA) ! (E ³ > : A dv ance Ruling, S ta k ehol d er ’ s C onsultation, National En q uir y P oint (NE P ), W ebsite, A dv ance P assenger Infor m ation (A P I) / P assenger Na m e Recor d ( P NR) %E L % (U1WO V। !V v cT 1 (c > % ³0 V। © % L 1 P L E ' 1 ,- S !- L 1 0 । ©g / | । †K, Gg, Avãym mvjvg wmwbqi mwPe| †gvt ZvwRg-Di-ingvb, DccwiPvjK (DcmwPe), evsjv‡`k miKvix gy`ªYvjq, †ZRMuvI, XvKv KZ©„K gyw`ªZ| †gvt bRiæj Bmjvg, DccwiPvjK (DcmwPe), evsjv‡`k dig I cÖKvkbv Awdm, †ZRMuvI, XvKv KZ©„K cÖKvwkZ| website: www. bgpress.gov.bd

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