1. ' Heard learned counsel for the parties. The grievance of the petitioners is that they have imported the vehicles and on account of delay caused by customs officials they are being burdened with demurrage and other charges, with the passage of each day. Along with the petitioners, the petitioners have submitted an application stating therein that vehicles, the subject-matter of these petitions, imported by the petitioners be released on payment of 30% fine as the practice being adopted by the Collectorate of Customs Karachi and allow the petitioners to deposit such amount in the shape of Pay Order with the Collectorate of Customs (Appraisement), Karachi pending the final decision.
2. ' In the petitions, the petitioners have taken plea that their passengers arrived at Karachi on 30th June, 2006 and fine on the assessed value cannot be imposed on them under S.R.O. 574(1)/2005, dated 6-6-2005 amended by the S.R.O. 179(1)/2006, dated 2-3-2006.
3. ' After hearing the learned counsel for the parties, we are not inclined to give any findings on merits of the case, as it would amount to pre-empt the departmental officers from taking decision in accordance with law. However, the petitioners are facing difficulty on account of accumulation of demurrage and other charges, and in reply to our query as to what maximum order can be made by the Customs Officials in case the petitioners are qualified to import the vehicles and they do not fall in the category of prohibited goods. Mr. Raja Iqbal, Advocate has replied that a fine at 30% can be imposed, therefore, all these petitions in which facts and law, involved are common, are disposed of in the following terms:--
(i) Mr. Sohail Muzaffar learned counsel for the petitioners, have A stated that the goods declarations have already been filed, therefore, the departmental officers are directed to examine the goods and if the petitioners are found qualified to import the vehicles and there is no prohibition in law for the import of such vehicles then the duty and taxes payable be assessed within a period of three weeks from the date of communication of order.
(ii) It is clarified that if the vehicles imported are found to be prohibited/contraband and cannot be imported in accordance with the law and the petitioners are not entitled to the release of vehicles even on payment of 30% fine, then the petitioners shall not be entitled for the release of vehicles.
4. However, in case of any adverse order they shall have the right to agitate the matter in appeal or the petition as deemed fit by them.
(iii) In addition to the assessed duty and taxes which shall be paid in cash to the Customs Department, the petitioners shall deposit the fine at 30% in the shape of Pay Order with the Collectorate of Customs (Appraisement) Karachi which may be encashed after release of vehicles.
5. In case the petitioners finally succeed their plea that they are not liable to pay any fine then any amount paid in excess shall be refunded to the petitioners within one month of such decision.
(iv) On payment of assessed duty and taxes as well as fine at 30%, the respondents shall release the vehicles forthwith.
6. ' A copy of this order be forwarded immediately to respondent No,4 for compliance.