R. Mahadevan, J.

1. In these Writ Petitions, the Petitioner seeks for a direction to the Customs Authorities to implement the order of the lower adjudicating authority, dated 12.3.2015, by quashing the order of the Appellate Authority, dated 12.8.2015 and consequently, to direct the customs authorities to release the confiscated 12 kgs of gold bars.

2. The facts of case of the Petitioner, in a nutshell, are that the Petitioner Company is in the business of import and export of Gold Bullion, Gold Jewellery, etc. having IEC No. 049803602 dated 14.07.1998 and PAN No.AACCA4384Q and its Special Economic Zone (SEZ) licence has been renewed up to 2019. Their employees (authorised officers), namely, Deepak Gheesulal Siroya and Abishek Betala went to Dubai on 19.08.2014, carrying consignment shipping bill/Invoice No.0014643, dated 18.08.2014 and delivered gold jewellery made by the Petitioner to the order of M/s. Kundan Jewellery LLC., Dubai and they were instructed to collect Gold Bullion Bars, weighing 12 kgs from the aforesaid entity and bring it back to India as baggage as per SEZ Rules. As there was no sufficient stock, they had to wait till about 9.00 pm (IST) on 22.08.2014, for such delivery. By the time they received the Gold Bullion and started back, they were not in a position to send the advance intimation by fax to the Respondent Department, as mandated under the Trade Facilitation Notice No. 02/07 dated 3.3.2007. On 22.08.2014, on arrival at Chennai Airport, the said officers, who bought 12 kgs of gold Bullion, went to the Customs Authorities and declared the same and wanted clearance on NIL duty, as the imports were made under the scheme for the Jewellery to be manufactured at MEPZ and exported. However, the Customs Authorities have detained the Gold Bullion under DR No.5533/2014-AIU-AIR for violation of Rule 29(5) of SEZ Rules, 2006, dated 22.08.2014. The said DR was issued in the name of the authorised passenger/employee of the petitioner company, as mandated under Clause 3 of Facilitation Notice No.02/2007 dated 03.03.2007 (Air Customs). Hence, the Petitioner filed WP.No.33907/2014 for release of the said consignment, which is pending. While so, a show cause notice dated 07.01.2015, came to be issued, proposing to treat 12 numbers of Gold Bars, weighing 12 kgs to be treated as smuggled goods and proposing confiscation under Section 111(d)(l) of the Customs Act, 1962 read with Foreign Trade (Development and Regulation) Act, 1992 and proposing to levy penalty under Section 112(a), to which, a reply was submitted. After hearing the Petitioner, the Joint Commissioner of Customs (Adjudication-Air) (lower adjudicating authority), passed the order dated 12.03.2015, dropping all the charges against Petitioner. As against the same, an appeal was filed by the Respondent Department in No.C4-I/172/O/ 2015-Air before the Commissioner of Customs (Appeals-I), Chennai (Appellate Authority), who on considering the objections of the Petitioner, by the impugned order dated 12.08.2015, ordered for confiscation of the goods and imposed penalty. Hence, the above Writ Petitions have been filed for the reliefs as stated above.

3. The averments of the Respondent Department as set out in the counter affidavit, inter-alia, are that on arrival of two passengers Abhishek Betala and Deepak Gheesulal Siroya on12.8.2014 from Dubai, the Customs Officers verified their customs declaration forms and found that Abhishek Betala was in possession of 12 kgs gold bars in his hand bag, without declaration and that though the other passenger declared about 12 kgs of gold bars in his declaration form, he was not in his possession of the same. Investigation revealed that there was no prior intimation with regard to the import/hand carry of the said gold bars as a personal baggage. The said passengers failed to adhere to the rules provided in Rule 29(5) of the SEZ Rules, 2006 and in the absence of valid permit or authorisation, the said gold bars were detaine