1. By this Constitutional petition, petitioner has assailed the actions of respondents Nos. 2 to 4 based on show-cause notice, dated 28.8.2004, and prayed for the following relief:-
(a) Direct to accept declared transactional value after making additional payment against 3708 meters cloth reported as excess in the absence of any identical/similar transaction value of same period if any.
(b) Declare that the value assessed by appraisement officers of respondent No: 3 or any amount other than the declared value is contrary to the provision of Section 25 of the Customs Act, 1969.
2. Declared that the value declared by the petitioner is the correct transaction value of the consignment in accordance with Section 25 of the Customs Act, 1969.
(c) Direct the respondent to immediately release the consignment imported by the petitioner on payment of value declared by the petitioner and differential value of assessment, penalties, demurrage charges incurred on the consignment be deposited to the satisfaction of Nazir of this Court in shape of case or in shape of some tangible sureties.
(d) Or any other relief this Honourable Court may deem proper in the circumstances of this case.
3. We have heard the learned counsel and perused the case record.
4. Lt has not been disputed by the learned counsel for the petitioner that in respect of the same grievance as agitated in this petition, the petitioner has also availed remedy of appeal before the Tribunal and such appeal preferred by him is pending there. Learned counsel for the petitioner submits that the petitioner is suffering day to day loss due to the non-release of its consignment and in such circumstances without prejudice to his legal rights he is willing to make payment of all the duties and charges in respect of his disputed consignment on the basis of his declared value, while the remaining sums, which may be worked out by the respondents Nos. 2 to 4 as per their own valuation of disputed consignment, h^ is willing to deposit the same with the Nazir of this Court subject to final adjudication of his appeal by the Tribunal. He further states that petitioner is also ready to make payment of all the legal charges/claim of respondent No. 5 over his consignment.
5. The submission made by the learned counsel for the petitioner is reasonable, equitable and fair.
6. Accordingly, we dispose of this petition in the terms that the customs duty, sales tax etc. Leviable on the disputed consignment of the petitionee on the basis of his own declared value, may be directly- paid to the Customs Authorities and for the difference of amount/customs duty, sales tax etc., including penalty and fine the same shall be deposited by the petitioner with the Nazir of this Court within one week, which shall be subject to the decision of the pending appeal of the petition before the Tribunal, ln addition to it, the petitioner will . Also make payment of all the outstanding dues of the respondent No. 5. Petition stands disposed of accordingly. The Tribunal is directed to decide the pending appeal of the petitioner within three months' time.