1. ' Along with his Vikalatnama, Mr. Aqeel Ahmed Abbasi has submitted para wise comments on behalf of respondent No, 1.
2. In order to resolve the controversy involved in these three identical petitions, at the outset, learned counsel have placed on record copy of order, dated 23-5-2007 passed in C.P. No,D-916 of 2007 whereby the said petition was disposed of in the following terms:--
(a) Upon payment of Customs duties, Sales Tax etc. On the imported consignment at the declared value of US $ 8638 and furnishing of bank guarantee/post-dated cheques with the respondent No,1 for the deferential amount as per the value of the consignment assessed by them, i,e, US $16842.15, the disputed consignment of the petitioner will be released by the respondents within one week from the date of this order.'
(b) The concerned respondent/officer of Customs will afford proper opportunity of hearing to the petitioner before determining the final valuation of the goods involved in the imported consignment of the petitioner.
(c) After passing of final order, it will be open for the aggrieved party to follow further remedy under the Customs Act, 1969, in accordance with law.
3. ' They submit that these connected petitions may also be disposed of in the same terms to enable the petitioner to seek further remedy, if any, in accordance with law.
4. ' In view of the above by consent we dispose of these petitions in the following terms:-
(a) The petitioner will make payment of all 'the Customs duties, Sales Tax and other charges on the imported consignment at the declared value of each consignment and furnishing of bank guarantee/post-dated -cheques with the respondent No,1 for the deferential amount as per the value of the consignments assessed by them. On doing so, the disputed consignment of the petitioner will be released by the respondents within one week from the date of this order.
(b) The concerned respondent will afford proper opportunity of hearing to the petitioner before determining the final valuation of the goods involved in the imported consignments of the petitioner.
(c) After passing of final order, it will be open for the aggrieved party to follow further remedy under the Customs Act, 1969 and in accordance with law.