This writ petition impugns -the order dated 22-12-2001 passed by the Appraising Officer: In view of the relevance of the contents of the said order for appreciating the contentions -of learned counsel for the petitioner, the same is reproduced as under:- ASSESSMENT ORDER "TD & ST confirmed as per face of B/E, assessment made in the light of valuation advice No,1/48/2001- V11/4583 dated 10-12-2001 from Assistant Controller Valuation Karachi and Directorate of Intelligence Karachi Letter No, Appg-52/DC1/2001/1283 dated 1-12-2001 and autographic instructions by worthy Collector Customs Faisalabad. The detailed assessment made on the face of Invoice. Total assessed value US$ 23,657.37. (Sd.) Appraising Officer 22-12-01."
2. Learned counsel for the Collector, Faisalabad has also stated that the said order was passed on the basis of some guidelines.
3. Learned counsel for the petitioner contends that with the amendment introduced into the Customs Act through the Finance Ordinance, 2000, the respondent No,2 could not have acted on the advice or any guideline issued by any other quarter.He was bound by the provisions of section 25 of the Customs Act to decide the question of' valuation of the imported consignment on the basis of evidence before him. Such evidence could have been produced by the petitioner or by. any other agency including the Directorate of Intelligence of the Customs Department. The impugned order however itself asserts Mai the assessment is based on a valuation advice received 'from the Assistant Controller of Customs Valuation and Director General Intelligence and Investigation, Karachi. In this view of the matter, the assessment order is set aside.
4. This order, however, shall not prevent the Customs Department from making an assessment on the basis of valence in accordance with the provisions of the Customs Act The petition is allowed in these. terms.