The point involved in this petition is short and therefore, the petition is disposed of at the Katcha Peshi Stage.
2. The grievance of the petitioner is that the imported 1800 cartons of 'Yamarna Cake' from Saudi Arabia and filed a Bill of Entry for clearance of goods. The declared value was not accepted and the Directorate of Customs Valuation and PCA, Customs House, Karachi, respondent No. 3, issued a letter, dated 18.4.2006 directing that the valuation be determined under sub-section (7) of Section 25 of the Customs Act, and recovery action may be initiated. According to the petitioner no resort could be made to subsection (7) of Section 2 directly, without re-course in the first instance, to the provisions contained in sub-sections (1) to (4) of Section 25 and thereafter under sub-sections (5) and (6) in sequential order. He has submitted that the point agitated in petition already stands decided by this Court, in the case of Rehah Umerv. Collector of Customs (2006 PTD 909) and in another case Messrs.' Pakistan Dry Battery Manufacturers Association v. Federation of Pakistan (2006 PTD 674).
3. The respondents Nos. 2 and 3 have filed their parawise comments, wherein it is stated by the respondent No. 3, that they have communicated Customs Valuation under sub-section (7) of Section 25 of the Customs Act, to Board in compliance with the Board's letter C. No. 4(l)/SA/al/2006, dated 13.2.2006. The respondent No 2 has , stated that the valuation advice given by the respondent No. 3 was shown to the petitioner have the time of assessment' The respondent No. 2 who is required to make the assessm ent has not disputed the proposition of law that the provisions contained in various sub-sections of Section 25/of the Customs Act, 1969 are to be applied in sequential order, as specified in sub-section (10) Of Section 26 of the Customs Act, and fully discussed and considered in the two judgments by this Court on which the petitioner has placed reliance.
4. In the above circumstances, the petition alongwith listed application is disposed of in the term that the respondent No. 2 shall immediately initiate fresh assessment proceedings keeping in view the law as discussed by this Court in the two judgments referred to above. The petitioner shall furnish' all necessary information if called, in addition to the information already furnished to the department.