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(iii) as instructed by SIIB, a PD bond for the full enhancement value backed by 120% bank guarantee for the differential duty arising between declared value of USD 13.40/kg-CIF and provisional import value of USD 28/kg- CIF have to be executed by the petitioner. The petitioner, by its letter dated 17.01.2007 replied that the adoption of provisional import value at USD 28/kg-CIF was not proper as the same represented the value of certain imports from China of entirely different goods. By that letter the petitioner also stated that similar goods imported from Uzbekistan of other importers had been cleared by the respondents themselves at USD 14.50/kg-CIF. The demand of PD bond for the full enhancement value backed by 120% bank guarantee for the differential duty arrived between the declared value of USD 13.40/kg CIF and the provisional import value of USD 28/kg-CIF is highly inequitable. The demand of 120% of bank guarantee is also without any reasonable cause. The petitioner by that letter also requested to release the goods on submission of simple provisional bond without any bank guarantee or other security since the petitioner is a regular importer possessing valid import export code number and the petitioner is ready to furnish bank guarantee for the difference between the duty worked out on the basis of the value at USD 14.50/kg CIF and the duty liability worked out at the declared value of USD 13.40/kg-CIF. That was followed by another letter dated 31.01.2007. Though the respondents directed the petitioner to appear in person, as the attitude of the respondents is clear that they are sticking on to their letter dated 11.01.2007, the present writ petition is filed.