NASIR ASLAM ZAHID, J.--The petition is fixed for hearing of the petitioner and Mr. Imamaly Kazi, the learned Deputy Attorney-General, the main petition is being disposed of by a consent order.
2. It has been pointed out by the learned counsel for the petitioner and also by the learned Deputy Attorney-General that earlier C.P: No.D-585/1988 and No.586/1988 have been disposed of, in which identical points were involved and this petition may also be disposed of in the light of the earlier decisions in the aforesaid two petitions.
3. The grievance of the petitioner is that they imported Industrial valves for use- in machinery in respect whereof they filed bills-of-entries showing the rate of duty as 20% under PCT Heading 84.61-C but the respondent No.2, Assistant Collector of Customs (Appraisement), Customs House, Karachi, after re--classifying the said goods under PCT. Heading 85.61-A02 has assessed duty at the rate of 100% and this was done without giving any hearing to the petitioner. It is pointed out that the previous practice of the Customs Department for a number of years was that these goods were being classified under PCT Heading 84.61-C.
By consent; it is ordered that the petitioners can agitate the question about the goods falling udder PCT Heading 8-1:61-C or heading 84.61-A02 before the Assistant Collector of Customs, who would give his decision on classification of the goods in question after hearing the petitioners, and, in case the petitioners are aggrieved by the orders of the Assistant, Collector of Customs, it would be open to them to avail the remedies of appeal and r6vision under the Customs Act, 1969. By consent it is further directed that the goods, subject-matter of the present constitutional petition, be released subject to the payment of admitted amount of duty and charges and, as far as the disputed amount of duty and charges is concerned, the petitioners furnishing cash security/bank guarantee of the said disputed amount with 14% mark up to the satisfaction of the Collector of Customs, Karachi. It is further ordered, by consent, that the cash security/bank guarantee furnished pursuant to this order would not he encashed till the final decision is given by the Authorities in Appeal and or Revision under the Customs Act, 1969.
C.P. No.D-675 of 1988 stands disposed of in terms of this consent order. Misc. Application for interim relief has become infructuous as the main petition has been disposed of.
H.B.T./J-72/K