ORDER :

1. Both the petitions involve identical questions of law and facts and they are decided by the common order. For the purpose of narration of facts, Special Civil Application No. 9466 of 2022 is taken as a lead mater.

2. Petitioner is a Government Recognized Star Export House and is engaged in the business of manufacturing Chlorinated Paraffin and trading of OGL products like Oils, Petro Chemicals etc.

2.1 On 06.09.2021, it imported raw materials for its own consumption as well as for trading business. It placed the order for import of 3000 Metric Tone +/- 5% GTL Light Paraffin in bulk on Abacus Chemie DMCC, Dubai, UAE. Proforma invoice dated 30.08.2021 and sale order confirmation of the selfsame date was received from the said supplier. The letter of credit dated 06.09.2021 was opened in favour of the foreign supplier Abacus Chemie.

2.2 The supply came on 18.09.2021 of 2970 Metric Tone of GTL Light Paraffin against the commercial Invoice No. AC/2021-80-293 along with certificate of origin and quality. The goods were shipped against the Bill of Lading No. HC-2015A-07 dated 1