56. Persons liable to pay supplementary duty.—

Every person specified below shall be liable to pay supplementary duty‚ namely:—

(a) in the case of import of goods subject to supplementary duty: the importer;

(b) in  the  case  of supply of goods manufactured in Bangladesh and subject to supplementary duty: the supplier; or

(c) in  the  case  of supply of services subject to supplementary: the supplier of such services unless otherwise specified,