1. Admittedly valuation of the price of marble slabs imported by petitioner was made without taking into consideration the letter received by the respondent No,2 from the Commercial Consular Pakistan's Embassy in Italy in response to respondent's own query. Nevertheless the aforesaid letter, which substantially supported the petitioner's contention, was not taken into consideration.
2. Learned counsel has relied upon an earlier judgment of a Division Bench of this Court in Mohsin Tea Stores v. Federation of Pakistan (1999 CLC 753), wherein it was held that failure to refer to such information rendered the order arbitrary. Neither learned Standing Counsel nor Mr. Raja Muhammad Iqbal were able to refer to any judgment where a contrary view seems to have beg taken and the former conceded that the matter be remanded to the competent authority for fresh assessm ent in accordance with law. Let such assessment be made within three months.
3. The petition with the above observations stands disposed of. revisions by the competent authorities. Therefore, it is advisable to consult the official sources or legal professionals for the most up-to-date and accurate information.