Judgment : At this stage of the hearing of the contempt petition, the learned counsels appearing for the respondents had placed before this Court the proceedings issued by the office of the Commissioner of Customs (Airport & Air Cargo), New Custom House, Meenambakkam, Chennai, dated 17.9.2013. The said proceedings read as follows : "Commissioner (Air) has permitted provisional release of the gold jewellery seized under mahazar dated 15.10.2012 by DRI, belonging to M/s. Nakoda Unique Gold Pvt. Ltd. on 29.08.2013 in File No. CAU/DRI(CH)/11/2012-AIR on the importer paying 30% of the differential duty in cash and balance 70% of the differential duty in Bank Guarantee in F.No.CAU/DRI(CH)/11/2012-AIR in compliance with order of Hon'ble High Court of Madras in W.P.No.29173 of 2012. 2. The value of seized jewellery as per DRI mahazar dated 15.10.2012 is Rs.3,63,16,125/-, the proportionate differential duty for the value Rs.3,63,16,125/-works out to Rs.37,77,966/- for Bill of Entry No.8086795 dated 01.10.2012. 3. In this regard, the importer M/s. Nakoda Unique Gold Pvt. Ltd. had submitted vide letter dated 10.09.2013 PD Bond for Rs.3,63,16,125/-, Bank Guarantee No.0480413BG0000324 for Rs.11,88,039/- (Total Rs.39,60,130/-) proportionate to the differential duty for the seized goods. The Assistant Commissioner (Group 1-4) vide note dated 16.09.2013 has informed that Bond and B.G. as stated above have been accepted by him (copy enclosed). 4. In view of the above, it is informed that the seized jewellery as per DRI mahazar dated 15.10.2012 valued at Rs.3,63,16,125/-and deposited in Custom House Warehouse, Chennai, may be handed over to the importer M/s. Nakoda Unique Gold Pvt. Ltd., Chennai. The details of action taken in this regard may be intimated to the seizing authority i.e. DRI, CZU and adjudicating authority i.e. Commissioner (Air)." 2. In view of the proceedings issued by the office of the Commissioner of Customs (Airport & Air Cargo), New Custom House, Meenambakkam, Chennai, dated 17.9.2013, no further orders are necessary. Hence, the contempt petition is closed. No costs.