D.KRISHNAKUMAR,J. - (1.) As the issue involved in both the above Writ Appeals is identical in nature, they are heard together and taken up for disposal.
(2.) According to the petitioner in W.P. No. 36889 of 2015, he was the Director of M/s. Vee Vee Clearing and Forwarding Pvt. Ltd., Customs Broker, who is engaged in the business of customs clearance and doing business mainly at Chennai. In the course of business, as a clearing agent, one M/s. MAXX Power Tools Pvt. Ltd., Mumbai, had availed their services for clearance of power tools through the Port of Chennai. The officers of the respondent had conducted certain investigation regarding the imports of power tools from China and as part of the said investigation, had examined the consignment imported by M/s. MAXX Power Tools Pvt. Ltd., vide Bill of Entry No. 4925207, dated 14-10-2011 filed with Chennai Customs. The said Bill of Entry was filed by another Customs broker, M/s. Pluto Shipping and Logistics Pvt. Ltd., Chennai. On detailed examination, it was found that there was mis-declaration regarding the quantity of the goods imported and on this score, the importer was summoned for questioning in terms of Section 108 of the Customs Act, 1962. During the investigation, the officers of the respondent also conducted investigation into the imports made by M/s. MAXX Power Tools Pvt. Ltd., where the Bills of Entry were filed through M/s. Vee Vee Clearing and Forwarding Pvt. Ltd. In total, seven Bills of entry were filed using the customs broker licence of M/s. Vee Vee Clearing and Forwarding Pvt. Ltd. The petitioner was summoned for questioning under Section 108 of the Customs Act, on 20-4-2015 and his detailed statement was recorded. After a month, he received the show cause notice dated 8-5-2015 impugned in the Writ Petition, issued by the respondent, calling upon him to show cause as to why penalty should not be imposed on him in terms of Sections 112 and 114AA of the Customs Act, 1962, for allegedly colluding with the importer in misdeclaring the description and value of the goods imported by M/s. MAXX Power Tools Pvt. Ltd. According to the petitioner, as the show cause notice has prejudged and pre-determined his guilt, he has preferred writ petition under Article 226 of the Constitution of India.
(3.) Similarly, the petitioner in W.P. No. 36890 of 2015 is the Director of M/s. Pluto Shipping and Consultancy Pvt. Ltd., Customs broker, who is engaged in the business of customs clearance and doing business mainly at Chennai. In the course of business, as a Customs clearing agent, one M/s. MAXX Power Tools Pvt. Ltd., Mumbai, had availed the services of the petitioner for clearance of power tools through the Port of Chennai. The officers of the respondent had conducted certain investigation regarding the imports of power tools from China and as part of the said investigation, they had examined the consignment imported by M/s. MAXX Power Tools Pvt. Ltd., vide Bill of Entry No. 4925207, dated 14-10-2011 filed with Chennai Customs. The said bill of Entry was filed by using the customs broker licence of M/s. Pluto Shipping and Logistics Pvt. Ltd., Chennai. On detailed examination, it was found that there was misdeclaration regarding the quantity of the goods imported and on this premise, the importer was summoned for questioning in terms of Section 108 of the Customs Act, 1962. During the investigation, the officers of the respondent also conducted investigation on the imports made by M/s. MAXX Power Tools Pvt. Ltd., where the Bill of Entry was filed through another Customs Broker, M/s. Vee Vee Clearing and Forwarding Pvt. Ltd. In total two Bills of Entry were filed using the customs broker licence of M/s. Pluto Shipping and Consultancy Pvt. Ltd., the petitioner/respondent was summoned for questioning under Section 108 of the Customs Act, on 22-4-2015 and his detailed statement was recorded. After a month, he received the impugned show cause notice dated 8-5-2015, issued by the respondent, calling upon the petitioner to show cause as to why penalty should not be imposed on him, in terms of Sections 112 and 114AA of the Customs Act, 1962, for allegedly colluding with the importer in misdeclaring the description and value of the goods imported by M/s. MAXX Power Tools Pvt. Ltd. According to the petitioner, as the show cause notice has prejudged and pre-determined his guilt, he preferred writ petition under Article 226 of the Constitution of India.;