In course of search revenue seized jewellery from a premises a larger HUF, a smaller HUF and Karta was present at said premises .  Matter  is pending for final adjudication to decide whether  belong to HUF or Karta . On writ the Court held that  as the  issue of ownership of seized jewellery was a matter which was pending for final adjudication, release of seized jewellery on furnishing of a bank guarantee provided by Karta would not be prejudicial to interest of revenue .  (AY. 1999-2000 to 2009 -10 )