Sanjib Banerjee, J. - (1.) The petitions involve a common issue and pertain to the same order of November 24, 2015.
(2.) Though the petitions carried prayers challenging the constitutionality of amended Sec. 129E of the Customs Act, 1962, such challenge has been expressly abandoned at this stage on the ground that the petitions can be pursued otherwise since the order impugned is without jurisdiction.
(3.) By the common order of November 24, 2015, the Commissioner of Customs (Preventive) has imposed "exemplary penalty" of Rs. 10,07,00,000/ - in case of either petitioner. The petitioner in the first matter has been found to be "the mastermind and king pin of the instant smuggling operation" and the petitioner in the second matter has been found to be "the principal accomplice of" the other petitioner.;