JUDGMENT :

1. The legality and validity of the imposition of the penalty upon the Petitioner on account of mis-declaration of the commodity found in ROU-AMJ rake which arrived on 14.11.2014 is the subject matter of challenge in WP(C) No.611/2015 and the circular being Rate Circular No.5 bearing No.2007/TCI/302/1Pt.H dated 14.02.2011 along with its Corrigenda dated 08.06.2012 and 05.05.2014 on the basis of which the Container Corporation of India Ltd. have imposed the penalty upon the Petitioner have also been put to challenge in WP(C) No.1974/2020.

2. Taking into account that in both the writ petitions, the issues which involved are interconnected and the litigation is common amongst the common parties, this Court takes up both the writ petitions together for final disposal by this common judgment and order.

3. The facts involved in the instant cases as could be discerned from the pleadings are that the Petitioner is a small scale industry and manufactures TMT (HSD) Bars. For the purpose of manufacturing the said commodity, the raw material required is M.S. Ingots. The Petitioner procures the said raw material by placing orders from various entities including one Shri Mahavir Ferro