ORDER

S. Muralidhar, J. Petitioner No. 1, FNS Agro Foods Limited, and its directors (Petitioner Nos. 2 to 5) have filed these two writ petitions seeking to challenge the impugned show cause notice (`SCN') dated 28th March 2014 issued by the Commissioner, Central Excise, Noida on behalf of the Commissioner of Customs (Preventive), Delhi (Respondent No. 1) and SCN dated 19th February 2015 issued by the Commissioner of Customs (Export), Navi Mumbai, Maharashtra again on behalf of Respondent No. 1.

Background Facts

2. The background to these writ petitions is that Petitioner No. 1 is engaged in the export of frozen boneless buffalo meat falling under ITC (HS) Code No. 02023000 of Export Import Policy 2009-14 and Chapter sub-heading 02023000 of Customs Tariff Act, 1975 (`CTA'). It is stated that the Petitioner has been issued IEC No. 0595040144 by the Director General of Foreign Trade (`DGFT'), New Delhi on 14th November 1995.

3. It is stated that the meat processing plant of Petitioner No. 1 is located at Manesar, Gurgaon (Haryana) and its corporate and registered office is at Sarva Priya Vihar, New Delhi. It is stated that the meat processing plant is duly approved and registered