IJAZ AHMAD CHAUDHRY, J.---Through this petition under Article, 199 of the Constitution of Islamic Republic of Pakistan, 1973 petitioner seeks that the letter dated 3-6-2009 issued by respondents be declared unlawful and consignment be ordered to be released provisionally under section 81 of the Customs Act, 1969; that the respondent be directed to assess the consignment against the declared value and after obtaining bank guarantee/indemnity bond or any other sort of undertaking regarding differential amount of duty, the consignment be. Released.
2. Learned counsel for the petitioner contends that letter dated 3-6-2009 issued by respondent is without any lawful authority and the same is liable to be set aside; that value Which has been determined in any other case cannot be made basis for evaluation of the item in the case of petitioner and there was no evidence on the record to assess the value; that under section 25 of the Customs Act, 1969 respondents are bound to assess the transaction value of the petitioners.
' On the other hand learned counsel for respondents contents that under section 25 of the Customs Act, 1969 a procedure has already been laid down for the assessment of the value of the items which are to be assessed and valued and taxes has to be imposed; that the whole procedure has been adopted and there is no illegality in the letter dated 3-6-2009; that petitioner declared the general description of impugned goods i,e, Textile Fabric and whereas the examination report confirmed the specific description and quality of imported goods, self-design woven fabric 100% polyester textured (heat set) filament Yard, black color dyed woven fabric non-textured yarn of bright polyester filaments, woven fabric by using black color polyester filaments, laminated on one side with black color flexible fine layer of polyurethane. Learned counsel lastly contends that this petition is devoid of any merits and is not maintainable in the eye of law.
4 . Bare perusal of record reveals that goods were assessed on the basis of valuation advice/letter dated 30-6-2009 which was issued by the Directorate-General of Customs Valuation, Karachi following the procedures laid down under section 25 of the Customs Act, 1969 and as per the power conferred upon them under the relevant provisions of law. It is also crystal clear that the request of the provisional assessm ent of A the subject goods under section 81 of Customs Act, 1969 was not feasible/possible as a valuation advice/ruling was already present on the subject-matter, which was issued lawfully and except valuation there was no other issue involved in respect of the impugned consignment. Further more factual controversy between the parties is involved, which cannot be resolved while entertaining the constitutional petitions, accordingly this being not maintainable stands dismissed.