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