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Issues involved: Interpretation of earlier court order, release of goods subject to conditions, payment of duty, bank guarantee, personal bond, completion of adjudication process.
Interpretation of earlier court order: The petitioner's counsel argued that the issues in the current writ petition were addressed in a previous court order dated 29.12.2010, directing the respondent to release the goods subject to specific conditions. Agreement to follow earlier order: The Senior Central Government Standing Counsel representing the respondent had no objection to the court following its previous order dated 29.12.2010 regarding the release of goods. Conditions for release of goods: The court disposed of the writ petition by directing the respondent to release the goods upon the petitioner fulfilling certain conditions. These conditions included immediate payment of duty as per declared value, providing a bank guarantee for 50% of the duty difference, furnishing a personal bond for the remaining 50%, and cooperating in the adjudication process. Adjudication process completion: Upon compliance with the specified conditions and release of the goods, the respondent was instructed to complete the adjudication process within four weeks by issuing a show cause notice. The petitioner was required to submit objections, appear before the respondent, and cooperate during the adjudication process. Conclusion: The writ petition was disposed of with the directive for the respondent to release the goods subject to the outlined conditions. Additionally, the connected M.P.No.1 of 2011 was closed without any costs imposed.
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