IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 9367 OF 2009 Sparking Traders Pvt.Ltd. ... Petitioner. V/s. Union of India and others. ... Respondents. Prakash Shah i/b. PDS Legal for the petitioner. R.Ashokan for the respondents. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 18th November 2009. P.C. : Heard learned counsel for the petitioner and learned counsel for the respondent. Perused petition. 2. Rule, returnable forthwith. Mr.Ashokan waives service for the respondent. Petition is taken up for hearing by consent of parties. 3. By this petition, the petitioner is seeking implementation of the order dated 14th October, 2009 passed by the Commissioner of Customs (Appeals) Mumbai II, JNCH Sheva. Learned counsel for the Revenue submits that the necessity of filing appeal against the impugned order is pending before the review committee and, therefore, order directing implementation of impugned order may not be passed. Reacting to this submission, learned counsel appearing for the petitioner submits that the solitary ground raised before the appellate authority was about doubt of actual use of the subject product for non- pharmaceutical purposes. He has brought to our notice the operative part of the order passed in appeal; wherein sufficient safe-guards are provided by the appellate authority to prevent misuse of the subject product. As per the safe-guards, it is to be used only under the strict supervision of the customs authorities, hence, the apprehension expressed by Mr.Ashokan has foundation. 4. So far as financial implications are concerned, no contention was raised by the Revenue before the appellate authority. However, with a view to safe-guard the interest of the Revenue, learned counsel for the petitioner submits that the petitioner is willing to execute necessary bond in favour of the Revenue. The submission made by the petitioner needs acceptance. 5. In the aforesaid view of the matter, petition is allowed. Rule is made absolute in terms of prayer clause (a) subject to executing bond for differential duty in favour of the Revenue and complying with the operative part of the impugned order. (J.P.DEVADHAR, J.) (V.C.DAGA J.)