' SARMAD JALAL OSMANY, J.--The basic dispute between the parties is regarding the valuation of the Petitioner's goods in terms of section 25 of the Customs Act.
2. According to the learned counsel for the Petitioner, the Customs Department is not following the procedure given in section 25 of the Customs Act in determining the valuation of the Petitioner's goods which have been imported from China but, on the other hand, they have agreed with some other importers on a formula which is not acceptable to the Petitioner as it does not cater to the provisions of section 25 of the Customs Act.
3. On the other hand, Mr. Raja Muhammad Iqbal, learned counsel for the Respondents No,4 and 5 says that in fact the formula as regards valuation, which has been arrived at was in consultation of the importers of like goods viz. Presensitized printing plates in light of the directions given by the learned Federal Tax Ombudsman. As per the learned counsel the representative of the Petitioner was present during such deliberations and he has signed the minutes of the meeting. However, this has been vehemently denied by the learned counsel for the Petitioner who says that no such representative from the Petitioner's Company was present.
4. We have heard both the learned counsel. In our opinion, as the basic grievance of the Petitioner is non-compliance of section 25 of the Customs Act, which provides for valuation of the goods imported into Pakistan and also that its representative was not present when this matter was resolved between the Customs Department and other importers, the impugned valuation as arrived at by the Customs Department insofar as the Petitioner Company is concerned is set aside and we direct the Customs Department to give an opportunity of hearing to the Petitioner whereafter his goods may be valued in light of section 25 of the Customs Act. This exercise shall be completed within fifteen days. After the exercise regarding valuation has been done, the Petitioner, if aggrieved, shall follow the hierarchy provided in the Customs Act for redress of his grievance.
Petition stands disposed of..