MR. JUSTICE IRFAN QADIR.-(1). Learned counsel for the department at the outset has raised preliminary objection to contend that the impugned order has been passed under section 80 and the same is appealable under section 193 of the Customs Act.
2. Learned counsel for the petitioner to the contrary states that the impugned order has been passed under section 81 and the same is not appealable under section 193 of the Customs Act. In support of his contention, Learned counsel has placed on record a decision of the Collector (Appeals) wherein it has been so held. The objection of the Learned counsel for department is therefore overruled.
3. On the last date of hearing, notices were issued to the respondents essentially, on the question of the powers of Deputy Director with regard to determination of valuation of goods under section 25- A(l) of the Customs Act. Learned counsel for the department has made considerable effort to defend the impugned order as regards the powers of the Deputy Director to cause valuation of goods but has not been able to point out any provision in this regard.
4. After hearing the Learned counsel for the parties, the instant writ petition is accepted on the same terms on which this court has earlier disposed of Writ Petitions No. 8483 of 2008 and No. 8484 of 2008. 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.