JUDGMENT :

(Prayer: Writ Petition filed under Article 226 of the Constitution of India for issuance of writ of certiorari and call for the records pertaining to the impugned order-in-original No.43/2014 dated 28.08.2014 issued by the first respondent and quash the same.

Writ Petition filed under Article 226 of the Constitution of India for issuance of writ of certiorari and call for the records pertaining to the impugned order-in-original No.43/2014 dated 28.08.2014 issued by the first respondent and quash the same.

Writ Petition filed under Article 226 of the Constitution of India for issuance of writ of certiorari and call for the records pertaining to the impugned order-in-original No.43/2014 dated 28.08.2014 issued by the first respondent and quash the same.)

1. Since the issue raised in these Writ Petitions are one and the same, with the consent of the learned counsel appearing for both sides, these Writ Petitions are heard together and are being disposed of by this common order.

2. The petitioner in W.P(MD)Nos.4033 and 4034 of 2018 namely Taher Impex Pvt. Limited, in short we call as 'Taher Impex' imported certain polyester items and in respect of the same, he used the Duty Free R