S.N.PHUKAN, J. (1) LEAVE is granted. (2) IN this appeal the interim order dated 5/05/2000 passed by a Division Bench of the High Court of Bombay in the Writ Petition filed by the respondent, is under challenge. Against the order of the Settlement Commission, Customs and Central Excise, Mumbai, dated 13/04/2000 to which we shall presently refer, the respondents filed Writ Petition in the High Court of Bombay wherein the impugned interim order was passed. (3) HAVING heard Mr. Dushyant Dave, the learned senior counsel for the appellant and Mr. Mukul Rohtagi, the learned Additional Solicitor General for the respondents we dispose of the appeal by passing the following order which would meet the ends of justice. (4) THE Settlement Commission in its order dated 13/04/2000 directed that the admitted amount of Rs.4,75,719.65.00 (Rupees four lacs seventy five thousand seven hundred nineteen and paise sixty five only) be deposited within thirty days of receipt of that order. That order contains a further direction that on the appellant furnishing a bank guarantee of Rs.1.5 lacs (Rupees one lac fifty thousand only) the Commissioner of Customs shall release the goods in question provisionally. (5) IT is stated by the learned Additional Solicitor General that the said amount of Rs.4,75,719.65.00 deposited by the appellant has been returned to it the learned counsel for the appellant submits that the appellant did not receive the said amount as on today. On this aspect we direct that if the said amount is not already despatched, the same be retained by the respondent. But if it was sent then on receipt of the same the appellant shall re-deposit it with the Commissioner of Customs. (6) IN the affidavit of the Under Secretary, Ministry of Finance, filed in compliance with the direction of this Court, it is stated. "That the differential customs duty provisionally worked out on the consignment arrived in the name of M/s. Sonata Marketing on the basis of evidence available is Rs. 2,16,250.00 (Rupees two lakhs sixteen thousand two hundred fifty only). (7) IN view of these averments, we direct the appellant to furnish bank guarantee in a sum of Rs. 2,20,000.00 (Rupees two lacs 4372 twenty thousand only) to the Commissioner of Customs in addition to the bank guarantee directed to be furnished by the Settlement Commission. 2,16,250.00 (Rupees two lakhs sixteen thousand two hundred fifty only). (7) IN view of these averments, we direct the appellant to furnish bank guarantee in a sum of Rs. 2,20,000.00 (Rupees two lacs 4372 twenty thousand only) to the Commissioner of Customs in addition to the bank guarantee directed to be furnished by the Settlement Commission. On the appellant furnishing the bank guarantee, as directed above, the Customs Authorities shall release the goods in question provisionally. However, we make it clear that the working out of the customs duty as well as the release of the goods will be subject to such further orders as may be passed by the High Court of Bombay in Writ Petition No. 958/2000. (8) THE appeal is accordingly disposed of.