1. This petition has been filed under Article 199 of the Constitution of Pakistan 1973 praying therein as under:-- "(a) That the letter, dated 19-3-2005 issued by one Mr: Ghulam Abbas for Director, Directorate of Valuation is without lawful _ authority.
(b) That the letter, dated 19-3-2005 is violative of the provisions of section 25 of the Customs Act, 1969 as in absence of any proof of fraudulent Transaction Value and W/o notice between the seller and the buyer, the Declared value cannot be rejected by the respondents.
2. And while granting such declaration, the Honourable Court may be pleased to order that the duty and taxes on the consignment of Dry Battery Cells imported by the petitioner, be assessed at the `Declared value' and the Bill of Entry be processed immediately.
3. Any other relief, which this Honourable Court may deem fit and proper in the circumstances of the case."
4. The controversy arose when the petitioner imported certain items and declared its value before the Customs. The Respondent No.2 on their turn refused to accept that value and determined it on higher rate of the imported goods. In the meantime some meetings were held between customs, the petitioner's brother and the proposed Intervenors. It further appears that in consequence of such meetings, an arrangement was made between the parties. Apparently this arrangement could not be materialized and the controversy became serious between all the parties as a result of which the proposed Intervenors filed a Suit No.551 of 2005 on 23-4-2005 against the present petitioner and the respondents. A copy of the plaint is available along with the statement of the counsel for the proposed Intervenors. In this case an interim order has also been: passed whereby the valuation advice, dated 9-3-2004 and the operation of the decision, dated 21-4-2005 were suspended.
5. We have heard this petition for last 2/3 days and found that the controversy revolves around the procedure of sections 25 and 25-A of the Customs Act, 1969. Before going further, and without prejudice to the contentions of the parties, we allow Internvenors' application and join them as the Respondents Nos.4 and 5 respectively in the present petition.
6. Mr. Khan will include these two names under his hand today in Court. The newly-added respondents are represented by Mr. Zuberi.
7. Admittedly the newly-added respondents have offered to purchase the consignments and pay the duties/taxes as assessed by the Customs Authorities vide valuation advice, dated 19-3-2005. Mr. Khan objects to this.
8. However, in reply to this Mr. Khan submitted that petitioner is ready to match offer of the respondents Nos.4 and 5 in accordance with the procedure and provisions of section 25-A of the Customs Act.
9. Mr. Zuberi has serious reservations about this proposition. However, Mr. Arab has agreed to accept the offer of the petitioner and submitted that let them strictly comply with subsection (ii) of subsection (1) of section 25-A of Customs Act, 1969, Mr. Khan concedes to the proposition of Mr. Arab.
10. Without going into the debate as to the provisions/procedure of sections 25 and 25-A and without prejudice to the contentions and rights of the parties in any proceedings/suit and the orders passed, we can dispose of this petition as follows:-- Authorities in accordance with law and subject to any other legal proceedings between the parties.
11. The petition and listed-applications are disposed of accordingly. .