The petitioners in W.P. Nos. 3025 and 3026 of 1978, are Indian Leaf Tobacco Development Co. Ltd. The prayer in W.P. No. 3026 of 1978 is for the issue of awrit of certiorarito quash the show cause notice dated nil issued by the second respondent, Collector of Customs, Madras, and the prayer in W.P. 3025 of 1978 is for the issue of awrit of prohibitionrestraining the respondents from taking any steps pursuant to the said show cause notice.

2.The facts leading to the filing of W.P. 3025 and 3026 of 1978 may be briefly set out as follows : The petitioners are engaged, among others, in the manufacture and/or curing of tobacco in India. On 31st August, 1970, the petitioners exported to the Imperial Tobacco Group Ltd., Bristol, J.K. 3677 cases of Flue Cured Virginia Tobacco from Kakinada Port per 's.s. Clan Graham'. The export was made in bond under Chapter IX of the Central Excise Rules, 1944. Consequently, no excise duty was payable on the same. However, the consignee rejected in all 1210 cases as being unsuitable for the manufacture of cigarettes in the United Kingdom. Therefore, they were re-shipped to India, by 's.s. Jala Vishnu'. On 6th July, 1972, the petitioners address