ORDER: MRS. JUSTICE YASMIN ABBASEY.--(1). Being aggrieved with the valuation advice given by the Director of Customs (Valuation) these petitions have been filed praying that the prices fixed by respondent No, 3 in the valuation advice issued on 21-5-2007 and the goods finally assessed on that basis, on 29-8-2007 be declared as illegal and they be directed to assess the value in terms of section 25 of the Customs Act.
2. It is argued by learned counsel that the valuation advice and the assessment of goods on the basis of LME price published in Metal' Bulletin for the period 27-3-2007 is in violation of the procedure prescribed under section 25 of the Customs Act, which speaks about transactional value.
3. Against decision of Director Customs (Valuation) revision was preferred by the petitioners before Director General, Customs Valuation on 6-9-2007 which is still pending. Secretary Customs Valuation and Audit vide letter, dated 13-2-2008 had requested the Director General Valuation .to proceed with the representations moved by all Pakistan Stainless Steel Importers Association, Gujranwala in the same subject matter.
4. It is further pointed out by learned counsel for petitioner that after issuance of show-cause notice on 26-12-2007 he had also filed a representation on 24-3-2008 before the competent authority of customs but that too has been disposed of till now.
5. Conversely Mr. Raja Muhammad Iqbal learned counsel for respondent No, 3 argued that after final assessm ent of goods under section 81 of Customs Act proper course for petitioners was to file an appeal under section 193 of the Customs Act before the Collector Appeals but that course has not been followed still admitted position is that two representations, one before Director General and the other is against the show-cause notice, dated 26-12-2007 have been moved by the petitioners before the customs authorities and the same are pending for adjudication under these circumstances, it would be appropriate that the concerned customs authorities should dispose of both the representations moved by petitioners within one month from the date of this order, in accordance to law, with an opportunity of hearing to the petitioners. Learned counsel for respondents as well of petitioners have conceded to the proposal.
6. In view of joint acceptance of all the parties to petition, the concerned customs authorities before whom both representations of the petitioners are pending should dispose of them within a period of 30 days from today with an opportunity of hearing to the petitioner and determine the value of goods in accordance to law.
7. In the above terms all the petitions are hereby finally disposed of.