R. M. LODHA, J.

( 1 ) THESE two writ petitions raise identical issues; these were heard together and are being disposed of by this common judgment.

( 2 ) IN Writ Petition No. 2476 of 1994, the petitioner challenges the order dated 28th August, 1994 passed by the Collector of Customs -II, Mumbai whereby he ordered recovery of the amount of duty of rs. 3,82,47,105/- from the petitioner and also imposed a penalty of Rs. 10,00,000/ -.

( 3 ) THE facts obtaining in Writ Petition No. 2476 of 1994 may be briefly summarised thus :i) The first petitioner M/s. Shah Diagnostic institute Private Limited applied and was granted import licence bearing No. P/g/2099659 dated 17th december, 1985 for import of MRI Machine. ii) Prior to the grant of import licence dated 17th December, 1985 for import of MRI machine, the first petitioner applied for recommendation certificate to the Director of Health Services, maharashtra. The said application was processed at various levels and ultimately on 7th September, 1989 the Director General of Health Services, New Delhi granted certificate to the petitioner for the benefit of the Notification Nos. 279/83-Cus dated 1st March, 1983 and No. 63/88-Cus da