1. The Letters Patent Appeal, on hand arises out of the Writ Court order dated 19th July, 2000 whereby the Writ Court has allowed the Writ Petitions registered as SWP Nos. 1135 of 1996 and 1156 of 1996 titled Narotam Sharma v. Commissioner, Customs & Central Excise, Chandigarh & Ors. and Devinder Singh v. Commis#31;sioner, Customs & Central Excise, Chandigarh & Others and quashed the order of Commissioner, Customs & Central Excise, Chandigarh dated 23rd July, 1996 im#31;pugned in the Writ Petition. It would be appropriate to have an over-view of background facts, in the first place.

2. The respondents in the appeals were on the relevant date posted as Inspec#31;tors, Central Excise Department. The appellants on 15th May, 1994 received a complaint that one Shri Ashok Sharma Inspector, Central Excise had illegally imported ASAFOETIDA (Hing) under the name of trading firm M/s Saimon Exports, 271, Basant Avenue, Amritsar. The investigation into the complaint re#31;vealed, involvement of S/Sh. Narotam Sharma and Devinder Singh in the present appeals. They were found to have facilitated the import of aforesaid commodity.

3. The respondents were issued charge-sheets in term