1. After arguing the petitioners at some length, the learned Advocates for the petitioners and Mr. Raja Muhammad Iqbal, teamed counsel for the respondents Nos. 2 and 3 with the concurrence of learned Standing Counsel and Mr. Jawaid Iqbal Butt; Deputy Collector of Customs and Yaseen Murtiza, Assistant Collector, A1 B, have agreed that the petitions may be disposed of in the following terms:--
(1) The petitioners shall be supplied the copies of the assessment orders by the respondents within three days.
(2) After receiving the assessm ent order the petitioners shall deposit the customs duty at the rate of 5% without any objection and shall deposit remaining 25% under protest with the Customs Department without prejudice to their right of assailing assessment order and the application of rate of duty at 30%. . (3) On deposit of customs duty at 30% and other taxes payable if any in accordance with the law, the respondents shall release the consignment forthwith if goods have not been released earlier in any petition.
(4) The petitioners shall be at liberty to pursue their plea that they are required to pay customs duty at. 5% under S.R.O. 575(l)/2006, dated 5.6.2006 and not at 30% and if so advised may prefer appeals against the assessm ent order before the Collector (Appeals) under Section 193 of the Customs Act, within 30 days of the service of the assessment order as directed or may pursue any other remedy available to them under the law.
(5) If any appeal is preferred under Section 193 by . The petitioners the Collector (Appeals) shall finally decided the appeal within one month of presentation of appeal before him.
(6) If any party is aggrieved with the decision of Collector (Appeals) and prefers second appeal before the Customs, Excise and Sales Tax Appellate Tribunal, the Tribunal shall decide the appeal finally within a period of two months from the date of presentation of appeal before it, -
(7) If the petitioners finally succeed, In their plea and it is held that they are liable to pay the customs duty at the rate of 5% and not at 30% the differential amount of 25% shall be refunded to the petitioners within 15 days of submission of application for refund by the petitioners: The parties shall bear their own cost.
2. The petitions stand disposed of in the above terms.
3. All the listed applications have been rendered in fructuous.