VIDEO MASTER Versus DEPUTY COLLECTOR OF CUSTOMS

ORDER

TANZILUR RAHMAN, J.‑‑ It is submitted by the petitioner's counsel that the petitioner was not heard by the Deputy Controller of Customs valuation, who has passed the impugned order dated 4‑4‑1987. He, however, conceded that there is no provision in the Customs Act for affording an opportunity at the valuation stage. Valuation is, in fact, an advice from a subordinate to the higher A authority in the same department for passion necessary orders. In this case, no order has been passed as yet. The petition is, therefore, premature. However, he has a right to appeal before the Controller of Customs valuation. In fact such a Notification has been produced by the petitioner's counsel himself. The petition is, therefore, dismissed in limine. Let it be clarified that this order will not preclude or affect the right of the petitioner to file appeal/revision as provided in the Statute.

2. In view of the dismissal of the petition this application has become infructuous and is dismissed as such.

H . B . T . / V‑8 / K Petition dismissed.