1. The subject matter of these two writ petitions are the same and therefore, they are considered and disposed of together. WP(C).No.10983/2012 is treated as the leading case. The parties as well as the documents produced are referred to in the order in which they are described in the said Writ Petition.

2. The petitioner is a Private Limited Company represented by its Regional Manager. The petitioner had obtained licence for transporting Imported Cargo from one Airport to another as per the terms of Ext.P1 agreement entered into with the President of India. As per the terms of Ext.P1 agreement, the petitioner is entrusted with the work of transporting Imported Cargo in containers/trucks between one Airport to another Airport. Ext.P2 Circular issued by the Government of India prescribes the formalities for the movement of such Imported Cargo. The goods are moved under the 'Bonded Trucking Facility' from the Airports. As per Ext.P2, such movement is to be governed by Chapter VIII of the Customs Act, 1962 and the Goods Imported (Conditions of Transshipment) Regulations, 1995 (hereinafter referred to as 'the Regulations' for short). As per the conditions, the custodian has to submit a list of the trucks to be used for the movement of each transshipment of cargo together with the registration numbers thereof and the trucks so deployed for transportation should make a provision for affixing Customs 'Bottle Seals' on those trucks. After loading the goods, the Customs Officer should seal the container/truck with the Customs Bottle Seal and make the necessary endorsements as stipulated by the Regulations. The original copy would be forwarded to the Import Freight Officer of Customs at the destination point and another copy would be send along with the truck to the said Officer. At the destination, the said Officer of the Customs will check the Customs Bottle Seals and description of packages as per the Transshipment Permit to make sure that they were intact. Therefore, it is contended that there are proper procedures prescribed for the purpose of ensuring that the goods are not tampered with in any manner. The permission for the petitioner to engage in Bonded Trucking operations has been renewed for a period of three years, as evidenced by Ext.P3. The same is valid upto 17.4.2013.

3. In the above circumstances, a consignment of nine boxes of liquor bottles weighing 1095 Kgs. was transported by the Company from the Air Cargo Complex, Chennai to the Air Cargo Complex, Thiruvanantharam. According to the petitioner, the transport was authorised by proper documents, Exts.P4, P5, P6 and P7. The consignment was transported in a Customs Bonded Truck bearing registration No.TN-05-AM 2547 under Transshipment Permit No.317/12 & 318/12 dated 19.4.2012. The consignments were valued at Rs.10,94,000/-in the name of Jet Airways (India) Limited, Thiruvananthapuram. All the other necessary formalities for such transport as per the Customs Act, 1962 also had been complied with and the consignment was transported accompanied by all necessary documents.

4. On 21.4.2012, the truck of the petitioner was intercepted at the Amaravila Check Post and was detained by the State Excise Officials. Though all the documents were produced before the officials, the truck as well as the consignments were taken into custody. The seals affixed by the Customs Officials were broke open and samples of the liquor that was being transported were taken. A crime was registered as Crime No.36/12 under Section 55(a) and 67 B of the Abkari Act. The Driver of the petitioner was taken into custody. It was only after 21 days of detention that he was able to obtain bail.

5. Though the petitioner had sought for interim custody of the goods, he was not granted the same. As per Ext.P11 the Assistant Commissioner of Customs, Chennai wrote to the Deputy Commissioner of Excise, Thiruvananthapuram apprising him of the real state of affairs and requesting him for the release of the c