JUDGMENT

MUHAMMAD ATHAR SAEED, J.-These two petitions have been filed by the petitioner who is engaged in the import and supply of Air-Conditioners and other electronic items. The petitioner had imported two consignments of different models of Mitsubishi Branch Room Air-Conditioners from Thailand at the declared value of US $ 573,500 vide CRN I-HC-671770-100608 and of declared value of US $ 108225 vide CRN I-HC-1079069-200709. The respondent No.3 did not accept the petitioners' declared value and determined the value of the subject consignment at the higher side on the basis of letter issued by respondent No.2 under Section 25-A of the Customs Act, 1969.2. Being aggrieved, the petitioner filed review application before the respondent No.1 under section 25-D of the Customs Act, 1969. However, according to him, the respondent No.1 failed to take any action for the revision of the impugned valuation fixed by respondent No.2 and therefore the petitioner filed Constitutional Petition No.1290 of 2008...