Summary: ADR under Customs Act, 1969---In the order, Adnan Iqbal Chaudhry J. presented the context of the case. The petitioner challenged the higher duty on film-grade PET Resin in comparison to yarn-grade PET Resin. The petitioner had deposited a differential customs duty/taxes amount with the Nazir while securing consignments. Subsequently, the Finance Act, 2015, brought the duty on film-grade PET Resin at par with yarn-grade PET Resin. The petitioner sought disposal of the case and return of the deposited amount. The Division Bench dismissed the petition and the application for returning the deposit, stating that the deposit was made when the duty difference existed. The petitioner then filed a CPLA (Constitution Petition for Leave to Appeal) before the Supreme Court, but ultimately withdrew it and expressed intent to use Alternative Dispute Resolution (ADR) under section 195-C of the Customs Act, 1969. The Supreme Court observed that the petitioner could avail of alternate remedies.Subsequently, the petitioner applied to the FBR for ADR, seeking the reduced duty on past consignments. However, the Customs sought release of the deposited differential duty, and this application followed.The petitioner's counsel argued that even though the judgment dismissing the petition held the field, a temporary injunction could be issued under Order XXXIX Rule 2 CPC (Civil Procedure Code) to preserve the deposit while ADR was considered. However, the court found that the petitioner did not demonstrate a prima facie case for an injunction. The court analyzed section 195-C of the Customs Act and concluded that ADR could only be invoked when a dispute remains under litigation, not when it has already been adjudicated and withdrawn. As such, the application to preserve the deposit was dismissed.

Summary: Civil Procedure Code CPC (O.XXXIX, Rule.1 & 2 Interim Injunction)---- It is thus a private University which was formed and isgoverned by the statute. I would conclude that there is arelationship of master and servant between the plaintiff anddefendant