The 2nd respondent by the order dated 6.1.2006 confiscated the petitioner’s vehicle for commission of an excise offence. Aggrieved by the order of confiscation, the petitioner preferred an appeal to the 1st respondent. In the appeal, the petitioner sought for interim custody of the vehicle pending the appeal. By the order dated 27.2.2006 (impugned in this writ petition), the 1st respondent granted release of the vehicle to the interim custody of the petitioner, on the petitioner furnishing a bank guarantee for the full value of the vehicle i.e. Rs.4,75,000/-, subject to certain other conditions set out in the 1st respondent’s order dated 27.2.2006. The petitioner is not aggrieved by the other conditions. He is aggrieved solely that he has to furnish a bank guarantee for the value of Rs.4,75,000/-. He pleads financial incapacity to furnish the said bank guarantee.