1. Both the WPs are taken up for consideration on succeeding dates on the ground that both the WPs involve common questions of facts and law.

2. WP 633 of 2017 (for short WP I) was decided by the earlier order of this Court dated 15th November, 2017 and, dismissed. The decision of this Court was founded on the premise that under the relevant provisions of the Customs Act, 1962 (for short the 1962 Act or the Customs Act), the provisions applicable thereof contemplating a show cause notice connected to the provisional release of goods detained/seized can only operate at the level of the Adjudicating Authority (AA).

3. Therefore, this Court on being satisfied upon consideration of the materials placed, took the view in WP II that the adjudicatory level under the 1962 Act being yet to be reached, a prayer for provisional release of goods at this stage is not sustainable.

4. However, upon being called upon to adjudicate the next Writ Petition, i.e. WP 632 of 2017 (for short WP I), although chronologically earlier to WP II, Mr. Pranab Kumar Datta, Ld. Senior Counsel for the Petitioners took this Court again with re-emphasis on the alleged infringement of the law connected to the p