1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.2932 OF 2004 M/s.Liberty Oil Mills Ltd. .. Petitioner. V/s. Union of India & Another .. Respondents. Mr.V.S. Nankani i/b. N.S. Thakkar for the appellant. Mr.S.S. Pakale for the respondent. CORAM : R.M. LODHA, & CORAM : R.M. LODHA, & CORAM : R.M. LODHA, & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 5TH NOVEMBER, 2004. DATED : 5TH NOVEMBER, 2004. DATED : 5TH NOVEMBER, 2004. P.C. : Rule. Returnable forthwith. 2. The advocate on record for the respondents waives service. 3. The writ petition is treated on board for final hearing. 4. By consent of the learned counsel for the parties, the writ petition is disposed of by following order : i) Subject to the petitioner furnishing bank guarantee of 75% of 10% differential duty of customs on the 2 consignments being Bill of Entry Nos.672, 673, 674 and 675 dated July 30, 2004, respondent No.2 shall provisionally release the goods. ii) The respondents shall be at liberty to initiate necessary action / proceedings against the petitioner in accordance with law. (R.M. LODHA, J.) (R.M. LODHA, J.) (R.M. LODHA, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)