JUDGMENT : 1. We have heard learned counsel for both sides. Special leave granted. 2. On a consideration of all the circumstances the order that commends itself as appropriate is to direct the respondent-importer in addition to the payment of the duty as directed by the High Court to furnish a Bank-Guarantee to the satisfaction of the third appellant in respect of ½ of the disputed amount and furnish a personal bond for the balance. This will be operative during the interlocutory stage. 3. The appeal is disposed of accordingly.