CHAPTER V
LEVY OF, EXEMPTION FROM AND REPAYMENT OF,
1[18. Goods dutiable.- (1) Except as hereinafter provided, customs-duties
shall be levied at such rates as are
prescribed in the First Schedule 2* *
* or under any other law for the time being in force on-
(a) goods
imported into, or exported from, Bangladesh;
(b) goods
brought from any foreign country to any customs-station, and without payment of
duty there, transhipped or transported for, or thence carried to, and imported
at, any other customs-station; and
(c) goods brought in bond from one
customs-station to another 3[:]
3[Provided that no customs duty under this Act or
other tax leviable by a customs officer under any other law for the time being
in force shall be levied or collected in respect thereof, if-
(a)
in value of the goods in any one
consignment do not exceed one thousand taka; and
(b) the total amount of such duty and tax does not
exceed taka one thousand.]
4[(2) The Government may, by notification in the
official Gazette, levy, subject to such conditions, limitations or restrictions
as it may deem fit to impose, a regulatory duty on all or any of the goods
specified in the First Schedule at the rate not exceeding the highest rate of
customs duty for any goods specified in the said Schedule.]
(3) The regulatory duty levied under
sub-section (2) shall be in addition to any duty imposed under sub-section (1)
or under any other law for the time being in force.
(4) Any notification issued under sub-section
(2) shall, if not earlier rescinded, stand rescinded on the expiry of the
financial year in which it was issued.]
1* * * * * *
1[18A. Imposition of
countervailing duty.- (1)
Where any country or territory pays, bestows, directly or indirectly, any
subsidy upon the manufacture or production therein or the exportation therefrom
of any goods including any subsidy on transportation of such goods, then, upon
the importation of any such goods into Bangladesh, whether the same is imported
directly from the country of manufacture, production or otherwise, and whether
it is imported in the same condition as when exported from the country of
manufacture or production or has been changed in condition by manufacture,
production or otherwise, the Government may, by notification in the official
Gazette, impose a countervailing duty not exceeding the amount of such subsidy.
Explanation.- For the
purposes of this section, subsidy shall be deemed to exist, if-
(a) there
is financial contribution by a Government, or any public body within the
territory of the exporting or producing country, that is, where-
(i) a Government practice involves a direct
transfer of funds (including grants, loans and equity infusion) or potential
direct transfer of funds or liabilities or both;
(ii) Government revenue that is otherwise due is
forgone or not collected (including fiscal incentives);
(iii) a Government provides goods or services other
than general infrastructure or purchases goods;
(iv) a Government makes payments to funding
mechanism, or entrusts or directs a private body to carry out one or more of
the type of functions specified in clauses (i), (ii) and (iii) which would
normally be vested in the Government and the practice, in no real sense,
differs from practices normally followed by Governments; or
(b) a Government grants or maintains any form of
income or price support, which operates directly or indirectly to increase
export of any goods from, or to reduce import of any goods to its territory,
and a benefit is thereby conferred.
(2) The Government may, pending the determination of
the amount of subsidy, in accordance with the provisions of this section and
the rules made thereunder impose a countervailing duty under this sub-section
not exceeding the amount of such subsidy as provisionally estimated by it and
if such countervailing duty exceeds the subsidy as so determined,-
(a) the
Government shall, having regard to such determination and as soon as may be
after such determination reduce such countervailing duty; and
(b) refund
shall be made of so much of such countervailing duty which has been collected
as is in excess of the countervailing duty as so reduced.
(3) Subject to any rules made by the Government, by
notification in the official Gazette, the countervailing duty under sub-section
(1) or sub-section (2) shall not be levied unless it is determined that-
(a) the
subsidy relates to export performance;
(b) the
subsidy relates to the use of domestic raw materials over imported raw
materials in the exported goods; or
(c) the
subsidy has been conferred on a limited number of persons engaged in
manufacturing, producing or exporting the goods unless such a subsidy is for-
(i) research
activities conducted by or on behalf of persons engaged in the manufacture,
production or export; or
(ii) assistance
to disadvantaged regions within the territory of the exporting country; or
(iii) assistance
to promote adaptation of existing facilities to new environmental requirements.
(4) If the Government, is of the opinion that the
injury to the domestic industry which is difficult to repair, is caused by
massive imports in a relatively short period, of the goods benefiting from
subsidies paid or bestowed and where in order to preclude the recurrence of
such injury, it is necessary to levy countervailing duty retrospectively, the
Government may, by notification in the official Gazette, impose countervailing
duty from a date prior to the date of imposition of countervailing duty under
sub-section (2) but not beyond ninety days from the date of notification under
that sub-section and notwithstanding anything contained in any law for the time
being in force, such duty shall be payable from the date as specified in the
notification issued under this sub-section.
(5) The countervailing duty chargeable under this section shall be in
addition to any other duty imposed under this Act or any other law for the time
being in force.
(6) The countervailing duty imposed under this
section shall unless revoked earlier, cease to have effect on the expiry of
five years from the date of such imposition:
Provided that if the Government, in a review, is of
the opinion that the cessation of such duty is likely to lead to continuation
or recurrence of subsidization and injury, it may, from time to time, extend
the period of such imposition for a further period of five years and such
further period shall commence from the date of order of such extension:
Provided further that where a review initiated
before the expiry of the aforesaid period of five years has not come to a
conclusion before such expriry, the countervailing duty may continue to remain
in force pending outcome of such a review for a further period not exceeding
one year.
(7) The amount of any subsidy referred to in
sub-section (1) or sub-section (2) shall, from time to time, be ascertained and
determined by the Government, after such inquiry as it may consider necessary
and the Government may, by notification in the official Gazette, make rules for
the identification of such goods and for the assessment and collection of any
countervailing duty imposed upon the importation thereof under this section.
(8) No proceeding for imposition of countervailing
duty under this section shall commence unless the Bangladesh Tariff Commission,
on receipt of a written application by or on behalf of a domestic industry,
informs the Government that there is prima-facie
evidence of injury which is caused by direct or indirect subsidy on any
particular imported goods.
18B. Imposition of anti-dumping
duty.- (1) Where any goods are exported from any country or
territory (hereinafter in this section referred to as the exporting country or
territory) to Bangladesh at less than the normal value, then, upon the
importation of such goods into Bangladesh, the Government may, by notification
in the official Gazette, impose an anti-dumping duty not exceeding the margin
of dumping in relation to such goods.
Explanation.- For the purposes of this section,-
(a) margin of dumping, in relation to any
goods, means the difference between its export price and its normal value;
(b) export price, in relation to any goods,
means the price of the goods exported from the exporting country or territory
and in cases where there is no export price or where the export price is
unreliable because of association or a compensatory arrangement between the
exporter and the importer or a third party, the export price may be constructed
on the basis of the price at which the imported goods are first resold to an
independent buyer, or if the goods are not resold to an independent buyer or
not resold in the condition as imported, on such reasonable basis as may be
determined in accordance with the rules made under sub-section (6);
(c) normal value, in relation to any goods,
means-
(i) the
comparable price, in the ordinary course of trade, for the like goods when
meant for consumption in the exporting country or territory as determined in
accordance with the rules made under sub-section (6); or
(ii) when there are no sales of the like goods in
the ordinary course of trade in the domestic market of the exporting country or
territory, or, when because of the particular market situation or low volume of
the sales in the domestic market of the exporting country or territory, such
sales do not permit a proper comparison the normal value shall be either-
(a) comparable representative price of the like
goods when exported from the exporting country or territory or an appropriate
third country as determined in accordance with the rules made under sub-section
(6); or
(b) the cost of production of the said goods in the
country of origin along with reasonable addition for administrative, selling
and general costs and for profits, as determined in accordance with the rules
made under sub-section (6):
Provided
that in the case of import of the goods from a country other than the country
of origin and where the goods have been merely transhipped through the country of export or such goods
are not produced in the country of export, or there is no comparable price in
the country of export, the normal value shall be determined with reference to
the price in country of origin.
(2) The Government may, pending the determination of
the normal value and the margin of dumping in relation to any goods, in accordance
with the provisions of this section and the rules made thereunder, impose on
the importation of such goods into Bangladesh an anti-dumping duty on the basis
of a provisional estimate of such value and margin and if such anti-dumping
duty exceeds the margin as so determined-
(a) the
Government shall, having regard to such determination and as soon as may be
after such determination, reduce such anti-dumping duty; and
(b) refund
shall be made of so much of the anti-dumping duty which has been collected as
is in excess of anti-dumping duty as so reduced.
(3) If the Government, in respect of the dumped
goods under inquiry, is of the opinion that-
(i) there is
a history of dumping which caused injury or that the importer was, or should
have been, aware that the exporter practices dumping and that such dumping
cause injury; and
(ii) the
injury is caused by massive dumping of goods imported in a relatively short
time which in light of the timing and the volume of imported goods dumped and
other circumstances, is likely to seriously undermine the remedial effect of
the anti-dumping duty liable to be levied, the Government may, by notification
in the official Gazette, levy anti-dumping duty retrospectively from a date
prior to the date of imposition of anti-dumping duty under sub-section (2) but
not beyond ninety days from the date of notification under that sub-section and
notwithstanding anything contained in any law for the time being in force, such
duty shall be payable at such rate and from such date as may be specified in
the notification.
(4) The anti-dumping duty chargeable under this
section shall be in addition to any other duty imposed under this Act or any
other law for the time being in force.
(5) The anti-dumping duty imposed under this section
shall, unless revoked earlier, cease to have effect on the expiry of five years
from the date of such imposition:
Provided that if the Government, in a review, is of
the opinion that the cessation of such duty is likely to lead to continuation
or recurrence of dumping and injury, it may, from time to time, extend the
period of such imposition for a further period of five years and such further
period shall commence from the date of order of such extension:
Provided further that where a review initiated
before the expiry of the aforesaid period of five years has not come to a
conclusion before such expiry, the anti-dumping duty may continue to remain in
force pending the outcome of such a review for a further period not exceeding
one year.
(6) The margin of dumping as referred to in
sub-section (1) or sub-section (2) shall, from time to time, be ascertained and
determined by the Government after such inquiry as it may consider necessary
and the Government may, by notification in the official Gazette, make rules for
the purposes of this section and without prejudice to the generality of the
forgoing, such rules may provide for the manner in which goods liable for any
anti-dumping duty under this section may be identified and for the manner in
which the export price and the normal value of and the margin of dumping in
relation to such goods may be determined and for the assessment and collection
of such anti-dumping duty.
(7) No proceeding for imposition of anti-dumping
duty under this section shall commence unless the Bangladesh Tariff Commission,
on receipt of a written application by or on behalf of a domestic industry,
informs the Government that there is prima-facie evidence
of injury which is caused by dumping on any particular imported goods.
18C. No
imposition under section 18A or 18B in certain cases.- (1) Notwithstanding any thing contained in section
18A or section 18B-
(a) no goods
shall be subjected to both countervailing duty and anti-dumping duty to
compensate for the same situation of dumping or export subsidization;
(b) the
Government shall not levy any countervailing duty or anti-dumping duty-
(i)
under section 18A or Section 18B by reasons of
exemption of such goods from duties or taxes borne by the like goods when meant
for consumption in the country of origin or exportation or by reasons of refund
of such duties or taxes;
(ii)
under
sub-section (1) of each of these sections, on the import into Bangladesh of any
goods from a member country of the World Trade Organization or from a country
with which the Government of the Peoples Republic of Bangladesh has a most
favoured nation agreement (hereinafter referred as a specified country), unless
in accordance with the rules made under sub-section (2) of this section, a
determination has been made that import of such goods into Bangladesh causes or
threatens to cause material injury to any established industry in Bangladesh or
materially retards the establishment of any industry in Bangladesh; and
(iii) under sub-section (2) of each of these sections
on import into Bangladesh of any goods from the specified countries unless in
accordance with the rules made under sub-section (2) of this section,
preliminary findings have been made of subsidy or dumping and consequent injury
to domestic industry; and a further determination has also been made that a
duty is necessary to prevent injury being caused during the investigation:
Provided that nothing contained in sub-clauses (ii)
and (iii) of clause (b) shall apply if a countervailing duty or an anti-dumping
duty has been imposed on any goods to prevent injury or threat of an injury to
the domestic industry of a third country exporting the like goods to
Bangladesh;
(c) the Government may not levy-
(i) any
countervailing duty under section 18A, at any time, upon receipt of
satisfactory voluntary undertaking from the Government of the exporting country
or territory agreeing to eliminate or limit the subsidy or take other measures
concerning its effect, or the exporter agreeing to revise the price of the
goods and if the Government is satisfied that injurious effect of the subsidy
is eliminated thereby;
(ii) any
anti-dumping duty under section 18B, at
any time upon receipt of satisfactory voluntary undertaking from any exporter
to revise its prices or to cease exports to the area in question at dumped
price and if the Government is satisfied that the injurious effect of dumping
is eliminated by such action.
(2) The Government may, by notification in the
official Gazette, make rules for the purposes of this section, and without
prejudice to the generality of the forgoing, such rules may provide for the
manner in which any investigation may be made for the purposes of this section,
the factors to which regard shall be paid in any such investigation and for all
matters connected with such investigation.
18D. Appeal
against imposition of countervailing or anti-dumping duty.- (1) An appeal against the order of determination or
review thereof regarding the existence, degree and effect of any subsidy or
dumping in relation to import of any goods shall lie to the Customs, Excise and
gjš mshvRb Ki Appellate Tribunal constituted under section 196.
(2) Every appeal under this section shall be filed
within ninety days of the date of order under appeal:
Provided that the Appellate Tribunal may entertain
any appeal after the expiry of the said period of ninety days, if it is
satisfied that the appellant was prevented by sufficient cause from filing the
appeal in time.
(3) The Appellate Tribunal may, after giving the
parties to the appeal, an opportunity of being heard, pass such orders thereon
as it thinks fit, confirming, modifying or annulling the order appealed
against.
(4) Every appeal under sub-section (1) shall be
heard by a special Bench constituted by the President of the Appellate Tribunal
for hearing such appeals and such Bench shall consist of the President and not
less than two members and shall include one technical member and one judicial
member.]
1[18E.
Imposition of safeguard duty.-(1) If the Government after conducting such enquiry
as it deems fit, is satisfied that any article is being imported into
Bangladesh in such increased quantities and under such conditions that such
importation may cause or threaten to cause serious injury to domestic industry,
it may, by notification in the official Gazette, impose a safeguard duty on
that article:
Provided
that the Government, may, by notification in the official Gazette, exempt any
goods from the whole or any part of safeguard duty leviable thereon, subject to
such conditions, limitations or restrictions as it thinks fit to impose.
(2) The Government may, pending the determination
under sub-section (1) of the injury or threat thereof, impose a provisional
safeguard duty on the basis of a preliminary determination in the prescribed manner
that increased imports have caused or threatened to cause serious injury to a
domestic industry:
Provided that where, on final determination, the
Government is of the opinion that increased imports have not caused or
threatened to cause serious injury to a domestic industry, it shall refund the
duty so collected:
Provided further that the provisional safeguard duty
shall not remain in force for more than two hundred days from the date on which
it was imposed.
(3) The duty chargeable under this section shall be
in addition to any other duty imposed under this Act or under any other law for
the time being in force.
(4) The duty imposed under this section shall,
unless revoked earlier, cease to have effect on the expiry of four years from
the date of such imposition:
Provided that if the Government is of the opinion
that the domestic industry has taken measures to adjust to such injury or
threat thereof and it is necessary that the safeguard duty should continue to
be imposed, it may extend the period of such imposition:
Provided further that in no case the safeguard duty
shall continue to be imposed beyond a period of ten years from the date on
which such duty was first imposed.
(5) The
Government may, by notification in the official Gazette, make rules for the
purposes of this section, and without prejudice to the generality of the
foregoing, such rules may provide for the manner in which articles liable for
safeguard duty may be identified and for the manner in which the causes of
serious injury or causes of threat of serious injury in relation to such
articles may be determined and for the assessment and collection of such
safeguard duty.
(6) For the purposes of this section, -
(a) "domestic industry" means the
producers-
(i) as a whole
of the like article or a directly competitive article in Bangladesh; or
(ii) whose
collective output of the like article or a directly competitive article in
Bangladesh constitutes a major share
of the total production of
the said article in Bangladesh;
(b) "serious injury" means an
injury causing significant overall impairment in the position of a domestic
industry;
(c) "threat of serious
injury" means a clear and imminent danger of serious injury.]
19. General
power to exempt from customs-duties.- 1[(1)] 2[If
the Government is satisfied, after consultation with the Board, that it is
necessary in the public interest to do so, it may, subject to such conditions,
limitations or restrictions, if any, as it thinks fit to impose,] by
notification in the official Gazette, exempt any goods imported into, or
exported from, 3[Bangladesh] or into or
from any specified port or station or area therein, from the whole or any part
of the customs-duties chargeable thereon 4[:]
4[Provided
that if, in a financial year, exemption under this sub-section is given in
respect of any goods the rate of duty cannot be changed more than once in that
year so as to increase that rate.]
5[(2) An exemption granted under
sub-section (1) shall be effective from the date mentioned in the notification
issued under that sub-section.]
20. 6[Government's
power] to grant exemption from duty in exceptional circumstances.- 7[If the 8[Government] is satisfied that it is
necessary in the public interest to do so, it may, under circumstances of
exceptional nature,] subject to such conditions, limitations or restrictions,
if any, as it thinks fit to impose, by a special order in each case recording
such circumstances, exempt any goods from payment of the whole or any part of
the customs-duties chargeable thereon.
21. Power to
deliver certain goods without payment of duty and to repay duty on certain
goods.- Subject
to such conditions, limitations or restrictions, as it thinks fit to impose,
the Board 9[or any other authority
authorised by the Board in writing in this behalf] may, in such general cases
as may be prescribed by rules or in particular cases by special order,
authorise-
(a) the
delivery without payment of the customs-duties chargeable thereon of goods
which are imported only temporarily with a view to subsequent exportation;
(b) the
delivery without payment of the whole or any part of the customs-duties
chargeable thereon of imported goods of such classes or descriptions, as it may
prescribe, intended to be used in the production, manufacture, processing,
repair or refitting in 1[Bangladesh] of goods of such classes or
descriptions as it may prescribe; and
(c) the
repayment in whole or in part of the customs-duties paid on the importation of
any goods of such classes or descriptions as it may prescribe,
which have been used in the production, manufacture, processing, repair or
refitting in 1[Bangladesh] of goods of such classes or descriptions
as it may prescribe, provided such repayment shall not be made in respect of
the class or description of goods for which drawback can be claimed under
section 37.
22.
Re-importation of goods produced or manufactured in 1[Bangladesh].- If goods produced or manufactured in and exported from 1[Bangladesh]
are subsequently imported into 1[Bangladesh],
such goods shall be liable to customs-duty and be subject to all the conditions
and restrictions, if any, to which goods of the like kind and value not so
produced or manufactured are liable on the importation thereof:
Provided if such goods have been imported within two
years of their exportation and have continued to be the property of the person
by whom or on whose account they were exported and have not undergone any
processing since their exportation, the appropriate officer not below the rank
of an 2[Assistant Commissioner of Customs] may
admit the goods -
(a) where at
the time of exportation of such goods, drawback of any customs or excise duty
or any other tax levied by the 3* * *
Government was allowed, on payment of customs-duty equal to the amount of such
drawback;
(b) where such goods were exported in bond,
without payment of-
(i) the
customs-duty chargeable on the imported materials, if any, used in the
manufacture of the goods; or
(ii) the excise
duty chargeable on the indigenous raw materials, if any, used in the
manufacture of such goods; or
(iii) the
excise duty, if any, chargeable on such goods; or
(iv) any other
tax chargeable on the material used in the manufacture of such goods; or
(v) any other
tax chargeable on such goods,
on payment of customs-duty equal to the aggregate amount of all such
duties and taxes calculated at the rates prevailing at the time and place of
importation of goods; or
(c) in any
other case, without payment of duty.
23. Goods, derelict, wreck, etc.- All
goods, derelict, jetsam, flotsam and wreck, brought or coming into 1[Bangladesh],
shall be dealt with as if they were imported into 1[Bangladesh].
24.
Provisions and stores may be exported free of duty.- Goods produced or manufactured in 1[Bangladesh]
and required as provisions and stores on any conveyance proceeding to any
foreign port, airport or station may be exported free of customs-duty, excise
and sale-tax in such quantities as the appropriate officer may determine having
regard to the size of the conveyance, the number of passengers and crew and the
length of the voyage or journey on which the conveyance is about to depart.
2[25. Value of imported and exported goods.- (1) The value of any imported or exported goods
shall be deemed to be the price at which such or like goods are ordinarily
sold, or offered for sale, for delivery at the time and place of importation or
exportation, as the case may be, in the course of international trade, where
the seller and the buyer have no interest in the business of each other and the
price is the sole consideration for the sale or offer for sale.
1[Explanation.- For the purposes of this
sub-section, the expression-
(a)
the time of importation means-
(i)
the date on which a bill of entry is presented under
section 79 in case of goods cleared for home-consumption;
(ii)
the date on which the bonded goods are actually
removed from the warehouse in case of goods cleared from a warehouse for home
consumption under section 104;
(iii)
in the case of presentation of a bill of entry in
anticipation of arrival of a vessel or aircraft by which the goods are
imported, the date on which the manifest of the conveyance is delivered after
its arrival;
(iv)
the date of payment of duty in the case of any other
goods; and
(b)
the time of exportation means the time when the
bill of export is delivered under section 131, or when export of the goods is
allowed without a bill of export or in anticipation of the presentation of a
bill of export, the time when the goods is taken to the customs port or customs
airport or customs station for the purpose of export;
(c) (i) the
place of importation means the customs port or customs airport or the customs
station at which the bill of entry is first submitted; and
(ii) place
of exportation means the customs port or the station at which the bill of
export is submitted.]
(2) Subject to the provision of sub-section (1), the
price referred to in that sub-section in respect of imported goods shall be
determined in accordance with the rules made in this behalf.
(3) Notwithstanding anything contained in this
section, the Government may, by notification in the official Gazette, fix, for
the purpose of levying customs duties, tariff values 1[or minimum values] for any goods
imported or exported as chargeable with customs duty ad valorem:
Provided that any imported or exported goods, the
declared value of which is higher than its tariff value fixed under this
sub-section, shall be chargeable with customs duties on the basis of its
declared value.
(4) The rate
of exchange for computation of the value of any imported goods shall be the
average rate of exchange prevailing during the month preceding the month during
which the bill of entry is delivered to the appropriate officer and as fixed by
the Board or by such officer as the Board may authorize in this behalf prior to
the beginning of the month:
Provided
that, if such goods have been warehoused under this Act, the rate of
exchange for computation of the value of such goods shall be the average rate
of exchange prevailing during the month preceding the month of actual removal
of such goods from the warehouse for home-consumption, and, in the case of
goods delivered out of a warehouse for removal under bond to be re-warehoused
on which duty is paid in the event of their not being so re-warehoused, the
average rate of exchange prevailing during the month preceding the month of the
payment of duty and as fixed by the Board or by such officer as the Board may
authorise in this behalf for that month.
(5) For the purpose of this section and section 109-
(a) "rate of exchange" means the rate of
exchange determined by the Government for the conversion of Bangladesh currency
into foreign currency or foreign currency into Bangladesh currency;
(b) "foreign
currency" and "Bangladesh currency" have the meaning
respectively assigned to them in the Foreign Exchange Regulation Act, 1947 (VII
of 1947).]
2[(6) For the purposes of sub-section (1)-
(a) the value
of any goods shall include the freight, insurance, commission and all other
cost, charges and expenses incidental to the sale and delivery at the place of
importation or exportation; and
(b) the Board may, by notification in the official Gazette, fix the
freight for the transportation of any goods or class of goods by aircraft that
are delivered or could have been delivered at a Customs airport to the buyer.]
1[25A.
Pre-shipment inspection agencies and assessment on the basis of their
certificates.- (1)
For the purposes of this Act, the Government may, in the prescribed manner,
appoint pre-shipment inspection agencies and determine the scope and manner of
their certification and related matters.
(2) The
Government may, by notification in the official gazzette, declare that the
quality, quantity, price, description and customs classification of any goods
verified and certified in the prescribed manner by a pre-shipment inspection
agency shall be accepted as the basis for assessment.
(3) For the purposes of this section, "price" means
value of the goods determined in accordance with sub-sections (1) and (2) of
section 25.]
Provided that the Government may,
by notification in the official Gazette, exempt any class of goods or any goods
imported by any class of importers or any goods imported through a customs port
or a customs station or any area within such port or station from the mandatory
pre-shipment inspection.
25C.
Pre-shipment inspection service charge.- The Government may, by
notification in the official Gazette, impose pre-shipment inspection service
charge on imported goods required to be inspected by pre-shipment inspection
agencies at a rate not exceeding one percent of the value of such goods and
this charge shall be collected as if it were a customs duty leviable under
section 18(1).]
1[26.
Requisition to produce documents.- (1) Where-