As a quasi-judicial entity under the National Board of Revenue, Internal Resources Division, Ministry of Finance, Bangladesh, this appeal office was established on 16 February, 1981 with a purpose of establishing justice in disputed cases between traders and businesses while dealing with officers of customs and VAT under the rank of Commissioners.This office works as a platform where any person aggrieved by any decision or order by an officer of Customs holding a rank lower than that of a Commissioner can file an appeal within the purview of The Customs Act, 1969; Value Added Tax Ac, 1991; The Excise & Salt Act, 1944, and other related policies and orders. Mr, J. K. Kar, from 16 February, 1981 to 2nd May, 1985served as the first commissioner of this office. This office underwentrestructuring and expansion in 2011, and had been divided into four commisssionerates. The Jurisdiction retained by this office under the name, “Customs, Excise, VAT (Appeal) Commisssionerate, Chittagong” covers appeals made on the disputed services provided by the Custom House, Chittagong; Customs Bond commissionerate,