1. ' SAJJAD ALI SHAH, J.---Learned counsel for the plaintiff has contended that the plaintiff imported a consignment bearing Customs Reference No,I-HC-194736-22020, containing ceramic tiles, and had declared the value for the purposes of assessing duties and taxes at the rate of US dollars 1.75 per Sq. Meter. The defendants, however, did not accept the value and have assessed the consignment at the rate of US dollars 2.1375 per Sq. Meter and consequently have demanded additional duties and taxes to the extent of Rs,9,83,504. Per learned counsel, the amount so demanded includes a sum of Rs,5,45,000 on account of anti dumping duty imposed by National Tariff Commission. Learned counsel has contended that the question regarding the payment of additional duties and taxes is to be decided in the hierarchy provided under the Customs Act, however, since the demurrage is mounting, therefore pending adjudication of dispute regarding levy of duties, consignment be released, upon deposit in cash the amount of additional duties with the Nazir of this Court and the fate of the amount deposited could be decided upon final adjudication of the dispute. In the end, Mr. Khalid Jawed Khan has contended that another consignment bearing Customs Reference No,I-HC-205588-060307 containing similar goods of the same value, declared at the same rate with the same dispute are lying with the customs and the amount of additional customs duties is the same as in the first consignment, this consignment may also be released upon deposit of the additional Customs duties in cash with the Nazir of this Court and the suit may be disposed of accordingly.
2. ' Mr. Raja Muhammad Iqbal, learned counsel for the defendants, seriously objected to the deposit of money with the Nazir. Learned counsel contended that the plaintiff be directed to deposit the differential amount with the Customs and in case the plaintiff succeeds, the defendants would return the amount of additional duties within 15 days.
3. ' Learned counsel for the plaintiff, in rebuttal, has placed on record order passed in Suit No,339 of 2006 whereinunder similar circumstances goods were released upon furnishing surety with the Nazir of this Court. It was further submitted that appeal filed against the said order was dismissed.
4. Since the dispute regarding value of the goods is yet to be determined by the forums provided under the hierarchy of the Customs Act and by passage of time not only the consignment would lose its value and utility but the mounting demurrage would render the consignment unprofitable.
5. In the circumstances and to maintain balance it would be appropriate that the consignment should be released upon deposit of the differential amount in the shape of additional Customs duties with the Nazir of this Court which shall be paid to the succeeding party upon final determination of the dispute, referred to above.
6. ' In the circumstances, the defendants are directed to immediately release the first referred consignment to the plaintiff upon deposit of Rs,9,85,000 with the Nazir of this Court. As to the second consignment, the defendants to determine the additional amount of duties and taxes within three days hereof and after deposit of the additional duties and taxes with the Nazir of this Court, in cash, the defendants shall immediately release the consignment.
7. ' In above terms the suit stands disposed of along with the listed applications.