ORDER : B. Sudershan Reddy, J. - Delay condoned. 2. Leave granted. 3. Having heard learned counsel for the parties, we are of the view that the High Court had erred in the present case in allowing the respondent - M/s Honda Siel Car India Ltd. - to take back sum of Rs. 3 crores (approximately) particularly when an important question of law regarding jurisdiction of the Settlement Commissioner was involved in the pending Writ Petition filed by the Department. We are also of the view that the High Court had erred in directing the officers of the Customs Department to pay a sum of Rs. 65 lakhs as and by way of interest in the matter of refund. 4. Be that as it may, we are directing the respondents to furnish security in the form of a bank guarantee to the satisfaction of the Registrar General of the High Court in the sum of Rs. 3 crores. The bank guarantee shall be of a nationalised bank which shall be furnished by the respondents within two weeks. The bank guarantee shall be kept alive for such period as the Registrar General deems fit. 5. We also request the High Court to expeditiously hear and dispose of the Writ Petition preferably within six months from today. We set aside the direction of the High Court for recovery of an amount of Rs. 65 lakhs from the officers of the Department. Pending hearing and final disposal of the Writ Petition, the disciplinary proceedings order to be initiated against the officers shall remain suspended. 6. Civil appeal is disposed of.