This is a new section whereby it is provided that once the value of  any goods or class of goods for the purposes of levying customs-duties has been determined by the Directorate General of Valuation/ the Collector of Customs, on the basis of computation of value of raw materials including value addition, input output ratio or any other method in consultation with a trade body or committee formed for such purpose then such basis of valuation would  not be called into question before any court of law, unless a representation  supported by documents in the matter of dispute in valuation is referred to the Directorate General of Valuation.  As a consequence all the proceedings pending before any court would also forthwith stop.