Judgment 1. Heard the learned counsel appearing for the petitioner and the learned counsel appearing on behalf of the respondents. 2. The learned counsel appearing on behalf of the petitioner had submitted that this Court had passed orders, in similar matters, directing the provisional release of the goods in question, subject to the following conditions: "(1) The petitioner shall pay the entire amount of duty, to the department, forthwith, as per the declared value, which may be based on the contract or price etc., as per the provisions of the Customs Act, 1962. (2) In addition, the petitioner shall provide sufficient bank guarantee, to the satisfaction of the authority concerned, drawn on any Nationalised Bank. The bank guarantee shall be in favour of the respondent-Customs department, in respect of 50% of the difference in duty, to be kept alive till the adjudication process is completed. (3) In respect of the remaining 50% of the difference in duty, the petitioner shall furnish a personal bond to the satisfaction of the authority concerned. On the petitioner fulfilling the aforesaid conditions, the respondent shall release the goods in question. (4) On the release of the goods in question, on the petitioner complying with the said conditions, the respondents shall complete the adjudication process, within a period of four weeks thereafter, by issuing a show cause notice to the petitioner. It is made clear that on the receipt of the show cause notice, the petitioner shall submit its objections, appear before the respondent, through its authorised representative and cooperate, fully in the adjudication process" 3.The learned counsel appearing on behalf of the respondents had further submitted that the value of the silk yarn imported by the petitioner, from Vietnam, had been fixed, as USD29.5 per kilogram and an Order-in-Original No.18041/2012, dated 03.02.2012, had been passed, confirming the said proposed value. Therefore, it is open to the petitioner to take delivery of the goods in question, by paying the customs duty, on the value fixed by the respondents, at USD29.5 per kilogram. 4. Therefore, it is open to the petitioner to take delivery of the goods in question, by paying the customs duty, on the value fixed by the respondents, at USD29.5 per kilogram. 4. In view of the submissions made by the learned counsels appearing on behalf of the petitioner, as well as the respondents, and on a perusal of the records available, the respondents are directed to release the goods in question on the petitioner paying the customs duty equivalent to 75% of the value of the goods, as fixed by the authorities concerned, at USD29.5 per kilogram. For the balance 25% of the customs duty payable by the petitioner, the petitioner shall furnish a personal bond to the satisfaction of the respondents. 5. Pursuant to the release of the goods in question, on the petitioner complying with the above said conditions, the respondents shall complete the adjudication process, within a period of four weeks thereafter, by issuing a necessary show cause notice. It is made clear that on the issuing of the necessary show cause notice, the petitioner shall submit its objections, appear before the respondent through its authorised representative and co-operate with the department in the adjudication process. This Writ Petition is ordered accordingly. No costs. Consequently, connected Miscellaneous Petition is closed.