(Dr. D.Y. Chandrachud, J.)

The Petitioners seek to challenge the legality of a notice to show cause dated 22 September 2000, issued by the Deputy Commissioner of Customs and a communication dated 18 December 2012 of the Superintendent of Customs intimating that a personal hearing of the case has been fixed on 18 January 2013.

2. On 28 December 1996, a notice to show cause was issued to Beacon Maritime Carriers Pvt. Ltd. for a failure to export and to account for 59 cargo containers. During the course of the personal hearing on 25 June 1997, the adjudicating authority was informed by the Advocate appearing for the noticee that its contract had been terminated on 16 November 1996 by the principal shipping agency (National Shipping Agency of Saudi Arabia) and a fresh contract had been awarded to DBC Freight International. The letter dated 17 November 1996 of the principal shipping agency provided an undertaking to satisfactorily account for the cargo covered by the Import General Manifest (IGM) filed by Beacon Maritime Carriers and requested that the latter be released of all liabilities and responsibilities. An indemnity was also furnished.

3. On 21 December 1998, the pr