K.A. SWAMI, C.J

This appeal is preferred against the order dated 27-9-1993 passed in Writ Petition 16738 of 1993. Learned single Judge has allowed the writ petition and issued the following directions to the Customs, Excise and Gold (Control) Appellate Tribunal :

"Taking the above into consideration, I direct the release of the subject goods pending the filing of the appeal before CEGAT on the following conditions :-

(1) The petitioner should pay the differential duty in cash to the tune of Rs. 2 lakhs.

(2) The petitioner should furnish a bank guarantee to the tune of Rs. 2 lakhs.

(3) The petitioner is permitted to give a personal bond, as provided in the Customs Act, for the balance of the differential duty, redemption fine and penalty.

The writ petition is ordered on the above terms. There will be no order as to costs. This order is subject to the final order of the CEGAT.'

2.At the outset, it may also be pointed out that the learned single Judge has recorded a clear finding in the following terms :-"

The petitioner is said to be a well known importer of scrap metal shellings from Singapore and other countries. In respect of the Bill of Entry dated 25-6-1993 relating to a tot